2012 (6) TMI 748

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..... ental law expects employer to keep factory without contravention thereof and the concept of social responsibility and statutory obligation of employer to maintain their factory in eco-friendly manner is also relevant. Therefore, these services are activities relating to business of manufacturer of excisable goods and held that the assessee is entitled to take credit of service tax paid on such ser .....

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..... Revenue is in appeal against this decision. 2. After hearing both sides, I find that the issue is clearly covered by the latest decision of Hon'ble High Court Karnataka in the case of Commissioner of Central Excise, Bangalore vs. Millipore India Pvt. Limited 2012 (26) STR 514 (Kar.). The Hon'ble High Court has taken a view that landscaping of factory garden will fall within the concept of moder .....

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