Cenvat credit on landscaping of gardening

This query is : Resolved 

27 November 2012 Dear Friends,

Can a company claim cenvat credit under reverse charge on landscaping of Gardening?

27 November 2012 No, cenvat credit of serice tax on landscaping service is not eligible.

27 November 2012 Cenvat credit is available on garden maintenance service in case same is used in relation to manufacture of final products or to business activity.

CESTAT, WEST ZONAL BENCH, MUMBAI
ISMT Ltd. vs. CCE&C
Appeal No. E/1239/08
December 17, 2009
ORDER NO. A/744/2009/SMB/C-IV




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