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TMI Blog2011 (2) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... hyl Alcohol. It is claimed that there is a statutory requirement from Tamilnadu Pollution Control Board (TNPCB) for undertaking plantation of trees inside the plant area. It is also claimed that the factory generates substantial quantity of spent wash, which is being taken to a compost yard area located at 2 Kms away from the main factory through a pipeline. Press mud is procured and stored there for being mixed with spent wash to produce Biocompost. In connection with the activities of unloading of press mud and mixing the press mud with spent wash, JCB are being used. The dispute relates to eligibility of credit on service tax paid on landscaping services and service tax paid on activities undertaken using JCB in the above manners. The or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facturing and compost yard has been kept deliberately at the distance from the factory but the same is linked by pipelines. The activity undertaken in the compost yard is necessarily a part of business activity relating to manufacture of the final products. Therefore, he seeks upholding the order of the Commissioner (Appeals). 5.2 As regards the landscaping services, he submits that TNPCB stipulated only planting of trees and the same could be done only after undertaking landscaping services. He also relies on the decision of the Hon'ble High Court of Bombay in the case of Commissioner of Central Excise, Nagpur v. Ultratech Cement Ltd. reported in 2010 (20) S.T.R. 577 (Bom.) = 2010 (260) E.L.T. 369 (Bom.), wherein the Outdoor Catering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent treatment and therefore activities related to use of JCB should be treated as input services in relation to their business deserves to be accepted. In view of the above, the order of the Commissioner (Appeals) in this regard calls for no interference. 7. As regards the services used in connection with landscaping, the same stands on a different footing. The stipulation of TNPCB to plant trees cannot be treated as mandating the respondents to undertake landscaping services. This issue whether landscaping services can be treated as input services in connection with manufacture of Safety Valves by M/s. Tyco Sanmar has been considered by the Tribunal, wherein it has been held as under : - "I have carefully considered the submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g been used in or in relation to the manufacture of final products, namely, the safety valves. After all, the term 'input' or 'input services', are relative terms. For example, Yarn is a final product of a spinning unit or manufacturer of yarn which will be an input for a manufacturer of fabrics and fabrics which are final products in the hands of the manufacturer of fabrics, will be an input in the hands of a processor and so on. Similar is the position in respect of input services. In the present case, I do not consider the landscaping services as an input services as the said activities cannot be considered as business activity in or in relation to the manufacture of the final products, namely, 'safety valves'." 8. The reliance pla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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