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TMI Blog2011 (11) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... green grass plantation and this is required in relation to the manufacture of their final products - Keeping in view the case Ultratech Cement Ltd.[2010 -TMI - 78203 - BOMBAY HIGH COURT] Held that here 'input' means "activities relating to business" - inclusive part of the definition of input service extends to services used prior to/during the course of/after the manufacture of the final products ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which were denied to them. Aggrieved by the same they filed an appeal with the Commissioner (Appeals). The Commissioner (Appeals) also disallowed the Cenvat credit on the said services. Hence this appeal. 4. The contention of the appellant is that as per the Pollution Control Board they are required to maintain 33% of the area of their factory under green grass plantation and this is required in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort of their contention, they have cited the decision in the case of CCE v. Manikgarh Cement Works [2010] 24 STT 1 (Mum. - CESTAT). 6. I have considered the submissions and perused the records. I find that the issue has already been decided in the appellant's favour by this Tribunal in their own case reported in Larsen & Toubro Ltd. (supra). The Tribunal's decision in the case of Manikgarh Cement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f input service extends to services used prior to/during the course of/after the manufacture of the final products. The fact that the definition of 'input service' is wider than the definition of 'input' would make no difference in applying the ratio laid down in the case of Maruti Suzuki Ltd. (supra) while interpreting the scope of 'input service'. Accordingly, in the light of the judgment of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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