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TMI Blog2010 (8) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... sist on such precautionary activities taken by the manufacturer. In fact, ships are not allowed to sail from India unless fumigation/de-ratification certificate are produced by the master or Agent of the vessel – Held that:- services of Pest/Rodent Control Services should be treated as input services and credit should be made available - E/68&69 OF 2009 - 917 & 918 OF 2010 - Dated:- 20-8-2010 - M. VEERAIYAN, J. ORDER 1. These two appeals involve identical issues and, therefore are being disposed of by this common order. 2. Heard both sides. 3. Both the appellants manufacture 'Safety Relief Valves' falling under Chapter 8481 4000 of the CETA, 1985. They were availing CENVAT credit on duty paid inputs, capital goods an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Ltd. v. CCE C [2010] 24 STT 326 (Mum. - CESTAT) wherein Garden Maintenance services has been treated as 'input services' and credit allowed. She also relies on the Final Order No. 595/2010 dated 2-6-2010 in the case of Xomox Sanmar Ltd. v. CCE [2010] 28 STT 115 (Chennai - CESTAT) (one of the appellants) wherein relying on the decisions in the case of ISMT Ltd. (supra), Brakes India Ltd. v. CCE [2010] 29 STT 50 (Bang. - CESTAT) and Rane TRW Steering Systems (P.) Ltd. v. CCE [2010] 24 STT 403 (Chennai - CESTAT). Credit on landscaping services has been allowed. 4.2 As regards Pest/Rodent Control Services availed by them, she submits that they are exporting part of the final products and the European market do not accept the products unle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scaping is essential business activity in relation to business of manufacturing 'safety valves'. No doubt, the decision relied upon by the learned advocate in the case of ISMT Ltd. (supra) holds that a good garden creates a better atmosphere and environment which increases the working efficiency and that the consumer would feel good. While it is true that a good garden may create a better atmosphere and good environment, the question of consumer feeling good may not arise unless it is a place where the consumers are frequenting. In the facts of the present case, I am not able to agree with the suggestion that landscaping is such an activity which is used in or in relation to manufacture of final products, namely, 'safety valves'. In the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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