AI Structured Summary
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Judgment
Sl. No.,Issue Description,Amount (in Rs.)
01,Cenvat credit on Air Travel Services,"2,80,312
03,"Cenvat credit on Cleaning Services (in appeal
no.ST/40104/2020)","7,22,430
04,"Cenvat credit on Cleaning Services (in appeal
no.ST/40105/2020)","60,172
05,Cenvat Credit on Pest Control Services,"7,680
06,Krishi Kalyan Cess (KKC),"20,990
,Total,"15,98,266
reasons, I hold that refund of credit is to be allowed.",,
I cannot find any reason to deny the credit availed on Cleaning Services, as these services are required to keep the premises of the appellants’",,
office in a clean and hygienic manner. So also, is the case with pest Control Services. I hold that appellant is eligible for refund of credit on these two",,
services.,,
The learned counsel has fairly stated that the credit availed on Krishi Kalyan Cess is not eligible and that they are not contesting the same. The,,
refund denied under this head is upheld.,,
From the discussions made above, I hold that the refund of credit availed on the services, except Krishi Kalya Cess is to be allowed. Appeal",,
No.ST/40105/2020 is partly allowed with consequential reliefs, if any. Appeal No.ST/40104/2020 is allowed, with consequential reliefs, if any.",,
(Dictated and pronounced in open court),,