2016 (9) TMI 474

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.... Advocate for the Respondent. ORDER: This appeal is filed by the revenue against the impugned order. 2. The First Appellate Authority by the impugned order has set aside the Order-in-Original that confirmed the demands raised for the disallowance of the Cenvat Credit in respect of the service tax paid by the service provider in relation to the cleaning services, garden maintenance service, civi....

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....the assessee. 6. On careful consideration, I find that the judgment of the Tribunal in Millipore India Ltd., Stanzen Toyotetsu India Pvt. Ltd. are upheld by the Hon'ble High Court of Karnataka wherein it has held the service tax paid on the services rendered for landscaping factory garden, catering bill, canteen etc. have to be considered as service rendered in relation to the manufacturing a....