2020 (11) TMI 542

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....e Respondent : Sh. Sharad Airan, Assistant Commissioner (AR) ORDER Raju These appeal have been filed by the appellant against the denial of the Cenvat credit of gardening services availed by them. The appellants are engaged in manufacturing of gear motors. The appellant have been availing the Cenvat credit of gardening services which have been denied by the Revenue. Learned Counsel for th....

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....of the input service since 01.04.2012. and hence the gardening service will not be covered under definition of input. 4. Heard both the sides and considered the rival submissions. I find that in appellant's own case vide order No. A/10508-10509/2017 dated 07.02.2017 following has been observed by Tribunal in para 6 "6. I find that eligibility of CENVAT Credit on Service Tax paid in rel....

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.... period after the year 2012. 6. I also find that Hon'ble High Court of Karnataka in case of CCE, Bangalore Vs. Millipore India Pvt. Ltd.-2012 (26) STR 514 (Karnataka High Court) Private Limited 2012 (26) STR 514 (Tri. Karnataka) has observed following in para 7:- "7. That apart, the definition of input services is too broad. It is an inclusive definition. What is contained in the defin....

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....sibility is also relevant. It is to discharge a statutory obligation, when the employer spends money to maintain their factory premises in an eco-friendly, manner, certainly, the tax paid on such services would form part of the costs of the final products. In those circumstances, the Tribunal was right in holding that the service tax paid in all these cases would fall within the input services and....