TaxTMI 
TaxTMI 
2010 (8) TMI 711
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....t of service tax paid on Landscaping Services, Pest/Rodent Control Services. The original authority holding that the said services cannot be treated as associated with the manufacturing process of the final products, or their clearances from the place of removal denied the credit and demanded a sum of Rs. 13,261 from M/s.Tyco Sanmar along with-interest and confirmed a demand of sum of Rs. 32,475 from M/s. Xomox Sanmar along with interest. 4.1 Learned advocate for the appellants submit that as per the certificate issued by the Tamil Nadu Pollution Control Board, they are required to "to ensure that minimum three varieties of trees (Eucalyptus, Subabul and any other suitable variety) are planted at the density of not less than 1000 tr....
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.... them to export. Therefore, such services should be treated as 'input services'. She relies on the decision of the Tribunal in the case of CCE v. Hindustan Coca-cola Beverages (P.) Ltd. [2010] 29 STT 506 (Bang. - CESTAT) and Hindustan Coca-cola Beverages (P.) Ltd. v. CCE [Final order No. 1003/209, dated 1-5-2009] 5. Learned DR strongly supports the order of the Commissioner (Appeals). Even if planting of trees is required as per the Tamil Nadu Pollution Control Board Regulations, the activity of landscaping undertaken by the appellant cannot be treated as essential and be treated as part of activity in relation to manufacture of final products, in this case 'safety valves'. She relies on the decision of the Tribunal in the case of C....
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....veral judgments. However, the facts of the case as found in the orders of the authorities below or on the basis of submissions made in memorandum of appeal are not forthcoming in the said order. However, in the present case, after carefully going through the show-cause notice, reply to the show-cause notice and order of the original authority and the Commissioner (Appeals) etc., I find that the landscaping 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 fabr....