2020 (4) TMI 378

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.... Authorised representative for the Respondent RAMESH NAIR The issue involved in the present case is that whether the appellant is entitled for Cenvat credit in respect of following services: (1) Management, maintenance and Repair of AC (2) Services used for Maintenance of Garden (3) GTA outward for transport (cargo handling of gold) 2. Shri Jigar Shah, learned c....

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....ng of factory. 2.2 The GTA for transfer service is in fact storage service provided by the service provider for handling and storage of gold bars in their safety vaults. The gold is excisable goods and cleared on payment of duty. Therefore, the service of storage of the gold before removal on payment of duty is an input service. He placed reliance on the following judgments: (1) Ultrat....

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....ind that as per explanation made by learned counsel, all these services are used in or in relation to the activity of manufacture of final product. There are direct judgments under which these services were held to be input services. In the case of Rane TRW Steering Systems Ltd. (supra), Breaks India Ltd. (supra) and IPCA Laboratories Ltd. (supra), the Tribunal held that the garden service is an i....