2018 (5) TMI 16

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....s. 3. The relevant facts that arise for consideration, after filtering out unnecessary details are, appellant is a manufacturer of iron ore pellets and availed CENVAT credit on various inputs, input services and capital goods; on scrutiny of records, it was noticed by the department that during the period September 2009 to June 2014, appellant had availed credit of service tax paid on various input services like landscaping services, catering services, rent a cab services and event management services; show-cause notices were issued seeking to deny the credit of such service tax. Appellant contested the show-cause notice on merits before the adjudicating authority. By an order dated 30th January 2015, and 16.03.2015, the adjudicating aut....

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....ng services, it is his submission that the requirement of landscaping and the gardening around the factory premises is a mandatory requirement for the consent from the Andhra Pradesh Pollution control Board. He produces a copy of the consent letter brings to notice of Bench point No 10, there is a direction to maintain a green belt with well developed garden in 50 acres around the Plant and also around coal yard and additive storage facility. He would submit that when there is a statutory requirement of maintaining such a garden, appellant engaged the services of professionals to do so and availed the CENVAT credit of such service tax paid. He submits that the judgement of the Hon'ble High Court of Karnataka in the case of CCE Vs Millipore ....

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....rred by the appellant cannot be considered as business activity and there should be some nexus between services utilised and manufacture of final products. Hence, maintenance of garden or landscaping services would not get covered as input services. He places reliance on the case of Stanadyne Amalgamations Pvt Ltd Vs CCE Chennai [2011(22)STR 344 (Tri-Che)]. 6. On a careful consideration of the submissions made, I find that as regards event management services, this Bench by Final Order No A-31783/2017 dated 26.10.2017 had decided the matter wherein the issue was same and was in respect of the very same assessee. Relying upon the judgement of the Tribunal in the case of Castrol India Ltd [2013(30)STR 214 (Tri-Ahmd)] the bench allowed the ....