Custom, Excise & Service Tax Tribunal
M/S. Rane Trw Steering Systems Pvt. Ltd vs Cce, Trichy on 26 April, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No. ST/638/2009
(Arising out of Order-in-Appeal No. 43/2009 dated 24.3.2009 passed by the Commissioner of Customs and Central Excise (Appeals), Tiruchirappalli)
For approval and signature:
Honble Ms. Jyoti Balasundaram, Vice-President
1. Whether Press Reporters may be allowed to see the Order for Publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether the Member wishes to see the fair copy of the Order?
4. Whether Order is to be circulated to the Departmental authorities?
M/s. Rane TRW Steering Systems Pvt. Ltd. Appellants
Vs.
CCE, Trichy Respondent
Appearance Shri A.P. Ravi, Advocate for the Appellants Shri T.H. Rao, SDR for the Respondent CORAM Honble Ms. Jyoti Balasundaram, Vice-President Date of Hearing: 26.04.2010 Date of Decision: 26.04.2010 Final Order No. ____________ The credit of Rs.3,30,486/- taken on service tax paid on house keeping and garden maintenance service has been denied on the ground that these are not used in or in relation to the manufacture of the final products of the assessee. In addition, a penalty of Rs.2,000/- has been imposed in terms of Rule 15 of the CENVAT Credit Rules, 2004.
2. I have heard both sides. I find that the definition of input service is wide enough to take in the services in question as they can certainly put the activities relating to the business. My view finds support from the decision of the Tribunal in ISMT Ltd. Vs. CCE, Aurangabad 2010-TIOL-27 holding that garden maintenance services are input services and credit on such service is admissible. Following the ratio of the above decision, which in turn relies upon other decisions of the Tribunal including that in Millipore India Ltd. Vs. CCE, Bangalore 2009-TIOL-490, I set aside the impugned order and allow the appeal. (Dictated and pronounced in open court) (JYOTI BALASUNDARAM) Vice-President Rex ??
??
??
??
2