Commissioner Of Customs (Import), ... vs Bajaj Auto Ltd on 29 October, 2015
In Bajaj Auto Ltd., case, the credit on LPG cylinders used for running canteen, which was maintained for workers under the Factory Act, 1948 was held to be eligible. In the present case, the LPG cylinders were used to function the forklifts in order to facilitate movement of goods within the factory. Following the judgment I hold that credit on LPG cylinders is admissible. In the case of the input services which are disallowed, it is seen that these services fall within the inclusive part of the definition. The original authority has denied the credit stating that, maintenance and repair services were availed in respect of vendors premises. On perusal of the definition of input service it
can be seen that the marketing/sales promotion services fall within the inclusive part of the definition.