TaxTMI 
TaxTMI 
2011 (2) TMI 644
X X X X Extracts X X X X
X X X X Extracts X X X X
....ral Excise Tariff Act. The issue involved is whether the appellants are entitled to credit availed by them in respect of services used for maintaining gardens. In pursuance of show-cause notice dated 29-8-2008, the original authority vide order dated 15-12-2008 held that the impugned services cannot be treated as input services and accordingly confirmed the demand of Rs. 52,145/- relating to the period from 1-6-2006 to 30-6-2008 along with interest and imposed equal amount of penalty. On an appeal by the appellants, the Commissioner (Appeals) upheld the confirmation of demand for recovery of CENVAT credit availed by them alongwith interest. However, he has set aside the penalties. 4.1 Learned Advocate for the appellants took me throug....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed SDR strongly supports the order of the Commissioner (Appeals). He also relies on the decision of the Tribunal vide Final Order No. 917 & 918/10 dated 20-8-2010 in the case of M/s. Tyco Sanmar & Xomax Sanmar v. Commissioner of Central Excise, Trichy in Appeal No. E/68 & 69/10, wherein it has been held that planting of trees to protect the environment and contain pollution and services associated with maintaining garden cannot be treated as input services in relation of manufacture of excisable goods like 'safety valves'. 6. I have carefully considered the submissions from both sides and perused the records. The relevant portion of the order of the Tribunal dated 20-8-2010 in the case of Tyco Sanmar & Others is reproduced below :- "....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dscapping services cannot be treated as having been used in or in relation to the manufacture of final products, namely, the safety valves. After all, the term 'input' or 'input services', are relative terms. For example, Yarn is a final product of a spinning unit or manufacturer of yarn which will be an input for a manufacturer of fabrics and fabrics which are final products in the hands of the manufacturer of fabrics, will be an input in the hands of a processor and so on. Similar is the position in respect of input services. In the present case, I do not consider the landscaping services as an input services as the said activities cannot be considered as business activity in or in relation to the manufacture of the final products, namely....