TaxTMI 
TaxTMI 
2023 (12) TMI 842
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....e of CENVAT credit and recovery thereof, under rule 14 of CENVAT Credit Rules, 2004, to the extent of Rs. 75,94,295/- that, for the period from August 2005 to September 2011, along with applicable interest under section 11AB of Central Excise Act, 1944, and imposition of penalty of like amount under section 11AC of Central Excise Act, 1944 had been confirmed while dropping a portion thereof. 2. Though the proceedings had initially commenced for recovery of Rs. 1,35,53,518/- in four show cause notices between September 2010 and December 2011 claimed as eligibile for availment under CENVAT Credit Rules, 2004 on procurement of seven 'input services', the present appeal is concerned with the availment of credit of tax paid on obtaining 'erec....
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....Central Excise and Service Tax, Raigad [final order no. 85860-85861/2023 dated 6th March 2023] disposing of excise appeal [E/85721/2013] arising out of order [order-in-appeal no. US/952/RGD/2012 dated 31st December 2012] of Commissioner of Central Excise (Appeals), Mumbai - II. It was, therefore, contended by him that the original authority had erroneously denied eligibility of 'input service' that was clearly covered by the provisions prior to 1st April 2011 and which undisputedly they had submitted in that proceedings. 4. Insofar as 'garden maintenance services' are concerned, reliance was placed on decisions of the Tribunal in Semco Electric Pvt Ltd v. Commissioner of Central Excise, Pune-I [2012 (25) STR 73 (Tri.-Mumbai)], in Commiss....
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....i [2019 (4) TMI 10 -CESTAT BANGALORE]. 6. According to Learned Authorised Representative, eligibility for credit of tax paid on 'bus transport service' had attained finality insofar as it was claimed only on deployment for carriage of workers to factory premises without collecting any charge. Insofar as 'garden maintenance service' is concerned, reliance is placed on the decision of the Tribunal in Stanadyne Amalgamations Pvt Ltd v. Commissioner of Central Excise, Chennai [2011 (22) STR 344 (Tri.-Chennai)] and circular supra was relied upon insofar as services for 'establishing research and development centre' is concerned. It was also contended by him, that 'canteen services' were not eligible and did not deserve to be permitted. 7. ....
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....rvice, - .... ..... .... (ii) (A) specified in sub-clauses (p), (zn), (zzl), (zzm), (zzq), (zzzh) and (zzzza) of clause (105) of section 65 of the Finance Act (hereinafter referred as specified services), in so far as they are used for - (a) construction of a building or a civil structure or a part thereof; or" Clause (105)(zzq) of Section 65 of the Finance Act reads as under :- "(105) "taxable service" means any service provided or to be provided, - (zzq) to any person, by any other person, in relation to commercial or industrial construction. Explanation.- For the purposes of this sub-clause, the construction of a new building which is intended for sale, wholly or partly, by a builder ....
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....hhattisgarh in the case of Union of India v. H.E.G. Ltd. - 2011 (24) S.T.R. 275 (Chhattisgarh) wherein the question arose as regards the eligibility to credit of the service tax paid on input services namely cleaning and maintenance of Garden, Pandal and Shamiyana Services etc. The Hon'ble High Court held that credit of the service tax paid is available in respect of the said services and the assessee is entitled for the same. As regards repair of fan, the learned Counsel relies on the judgment in the case of H.E.G. v. Commissioner of Central Excise, Raipur - 2010 (17) S.T.R. 178 this Tribunal held that maintenance and repair of photocopier, air conditioner, water cooler etc., are essential without, which the factory cannot run; therefore, ....