Page 194 - GSTL_23rd July 2020_Vol 38_Part 4

560 GST LAW TIMES [ Vol. 38
es of the above cited Madras High Court case
of M/s. Rane TRW Steering System Ltd. v. The
Commissioner of Central Excise and Central Tax
(supra), wherein the Appellant had contend-
ed on the ground that the maintenance of the
garden inside the factory premises is a man-
datory condition imposed by the Tamil Nadu
Pollution Control Board for the setting up
and operation of the factory. In the present
case also, it is mandated by the Maharashtra
Pollution Control Board to maintain the gar-
den in the factory premises of the Appellant.
Further, the definition of the Input services
provided under Section 2(60) of the CGST
Act, 2017 is comparatively wider than the
earlier definition of input services, which
were provided under Rule 2(l) of the erst-
while Cenvat Credit Rules, 2004, owing to the
presence of the phrase “used or intended to
be used in the course or furtherance of busi-
ness” under the present GST Law. Further,
the Department, in this case the respondent,
has also not opposed to the admissibility of
the ITC in respect of the input services used
by the Appellant in the maintenance of the
gardens inside the factory premises. Appel-
lant is eligible to avail the ITC in respect of
the input services used to maintain the gar-
dens inside the factory premises.
(b) Maintenance and up- Findings in respect of Q. 2(b) : - On careful
keep activities relating consideration the above submissions made by
to gardens, parks, play- the Appellant, which also included the above
ground, factory school cited case laws. It is not forthcoming from
for children of employ- any of the above cited judgments as to
ees, hall for recreational whether the manufacturers involved in the
activities, residential aforementioned cases is charging some
quarter buildings of amount/rent for providing the accommoda-
employees, roads, foot- tion facility to its staffs in the residential colo-
paths, street lightings ny maintained by them. Thus, the facts and
and other parts of estate circumstances of the above cited cases are
area that are located different form the instant case, where the Ap-
outside the factory pellant is charging some rent/consideration
premises but within the from their employees for providing accom-
factory estate. modation facility in the residential colony
maintained by it, which renders the said ac-
tivity of the Appellant as supply of residential

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