2013 (12) TMI 1128

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..... rm part of the input services - landscaping of factory garden would certainly fall under the concept of modernization, renovation, repair, etc. of office premises – thus landscaping of factory garden to be an ‘input service’ – ‘modernisation’, ‘renovation’, ‘repairs’, etc. are specified ingredients of ‘input service’ defined under Rule 2(l) of the CENVAT Credit Rules, 2004 – waiver of Pre-deposit .....

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..... ned the consent of the Board subject to a few conditions, one of which was to the effect that (Condition Sl. No. 22) the appellant should take up afforestation measures to maintain adequate green belt around the industrial premises; (b) the Hon ble High Court of Karnataka in the case of Commissioner vs. Millipore India Pvt. Ltd.: 2012 (26) S.T.R. 514 (Kar.) held that landscaping of factory garden .....

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