Case Law Details
Case Name : Commissioner of Customs & Central Excise Vs ITC Ltd. (Andhra Pradesh High Court)
Related Assessment Year :
Courts :
All High Courts Andhra Pradesh HC
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HIGH COURT OF ANDHRA PRADESH
Commissioner of Customs & Central Excise
versus
ITC Ltd.
CEA NOS. 177 AND 178 OF 2011
NOVEMBER 8, 2011
ORDER
Sanjay Kumar, J.
These appeals by the Revenue under Section 35G of the Central Excise Act, 1944 are directed against the common order dated 13.05.2009 passed by the Customs, Excise & Service Tax Appellate Tribunal, (CESTAT), South Zonal Bench, Bangalore, in Service Tax Appeal Nos.414 & 415 of 2008. By the said order, the CESTAT upheld the entitlement of the respondent Company to the input service tax credit availed by it in re...
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In our factory premises watering of trees / samplings and it maintainance are carried out by contractors on which they charge service tax. we pay the service tax and take cenvat credit ot the same.
Whether cenvat credit taken on such service is correct or not. Tree plantation is for environmental purpose.