M\/s. Zuari Cement Ltd Versus Commissioner of GST & Central Excise Chennai North
Central Excise
2018 (10) TMI 691 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 3-10-2018
E\/41547\/2018 – 42516\/2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial)
\nFor the Appellant : Shri Sai Prashanth, Advocate
\nFor the Respondent : Shri L. Nandakumar, AC (AR)
\nORDER
\nThe appellant is aggrieved by the denial of input service credit on the following services:-
\nS. No.
\nService
\nAmount (Rs.)
\n1.
\nHiring of male nurse
\n1,87,536\/-
\n2.
\nHousekeeping and office boy
\n69,902
\n3.
\nRoad cleaning work
\n41,455\/-
\n4.
\nPacking plant external colour wash
\n37,080\/-
\n5.
\nProfessional services
\n37,080\/-
\n6.
\nPlantation work
\n7,895\/-
\n7.
\nDrain<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 1 With regard to housekeeping services, he submitted that such services were availed for upkeep of the factory premises in a clean and hygienic manner. Road cleaning services were availed for cleaning the roads in the factory premises which connected various destinations inside the factory. The painting services availed are in the nature of white washing the factory walls so as to upkeep the maintenance of the factory and also in compliance of the provisions of Factories Act. The professional services were availed by the appellant for liaisoning with Government office with regard to the land revenue aspects. The plantation work services were availed to keep the area green as mandated by the Pollution Control Board. Drainage cleaning and sew<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n des. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s. Zuari Cement Ltd Versus Commissioner of GST & Central Excise Chennai NorthCentral Excise2018 (10) TMI 691 – CESTAT CHENNAI – TMICESTAT CHENNAI – ATDated:- 3-10-2018E\/41547\/2018 – 42516\/2018Central ExciseMs. Sulekha Beevi C.S., Member (Judicial) For the Appellant : Shri Sai Prashanth, Advocate For the Respondent : Shri L. Nandakumar, AC (AR) ORDER The appellant is … Continue reading “M\/s. Zuari Cement Ltd Versus Commissioner of GST & Central Excise Chennai North”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14463","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14463","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14463"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14463\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14463"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14463"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14463"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n5. The issue with regard to eligibility of credit on hiring of male nurse stands decided in the case relied by the ld. counsel for the appellant. Further, the housekeeping service, road cleaning service etc. are availed by the appellant for keeping the factory as well as the roads in a clean and hygienic manner as also as a part of the upkeep of the factory premises. The white washing services were also availed for renovation and upkeep. The professional services were availed for liaisoning activities with regard to land related matter. The plantation work is also availed by the appellant for keeping the factory premises green as mandated by the Pollution Control Board. Similar services were availed for cleaning drainage and sewage of<\/p>\n
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