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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 ..... s part of effluent 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 favour of assessee. Landscaping activities - Held that:- Landscapping services cannot be treated as having been used in or in relation to the manufacture of final products, namely, the safety valves - Decided against the assessee - E/457/2009 - 372/2011 - Dated:- 23-2-2011 - Shri M. Veeraiyan, J. Ms. Indira Sisupal, JDR, for the Appellant. Shri V.S. Manoj, Advocate, for the Respondent. [Order]. This is an appeal by the department against order of the Commissioner (Appeals) by which the order of the original authority denying credit on service tax p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s undertaken at the compost yard cannot be treated as activities related directly or indirectly to the manufacturing activities of Denatured Ethyl Alcohol. Therefore, the credit should not be allowed. 4.2 On the landscaping services, she submits that as per norms prescribed by TNPCB merely planting of trees to certain extent is envisaged and it does not go to the extent of prescribing landscaping to be done mandatorily. She relies on the decision of the Tribunal s Final Order No. 917 918/2010 dated 20-8-2010 in respect of M/s. Tyco Sanmar and M/s. Xomax Sanmar in Appeal No. E/68 69/09 [2010 (17) S.T.R. 211 (Tri.-Chennai)], wherein, in similar situation, it has been held that the landscaping services are not input services eligible for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of spent wash during the manufacturing activities. Disposal of such a waste without carrying damage to the environment is necessarily part and parcel of their business activity. Without disposing the waste, arising the question of continuing manufacture does not arise. If the waste product is not disposed off, it may not be possible to carry on the manufacturing activity may be after a few days of accumulation of waste. The fact that the spent wash has been taken to compost yard which was situated at 2 Kms away from the factory, does not take away the same activity other than part of business activity related to manufacture of final products. Use of the JCB for the purpose of unloading of another material namely press mud required for con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arden 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 case of Xomax Sanmar vide order dated 2-6-2010, credit of landscaping services has been allowed placing reliance of several judgments. However, the facts of the case as found in the orders of the authorities below on the basis of submissions made in memorandum of appeal are not forthcoming in the said order. However, in the present case, after carefully going through ..... X X X X Extracts X X X X X X X X Extracts X X X X
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