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TMI Blog2015 (4) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... his appeal is liable to be dismissed. - Decided against Revenue. - C.M.A. NO. 3346 OF 2010 - - - Dated:- 27-3-2015 - R.Sudhakar And T.Raja JJ For the Appellant : Mr.Ravi Ananthapadmanabhan For the Respondent : Mr. S.Jaikumar ORDER (Delivered By R.Sudhakar, J.) Aggrieved by the order of the Tribunal in allowing the appeal filed by the assessee/respondent the appellant/Revenue is before this Court by filing the present appeal. 2. The respondent/assessee, in this case, are manufacturers of parts of power steering systems, test bench and parts of test bench falling under Chapters 87 and 90 of the first schedule to the Central Excise Tariff Act, 1985. In terms of the Cenvat Credit Rules, 2004, the assessee is availi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice used directly or indirectly in or in relation to the manufacture of final products (or) used directly or indirectly in or in relation to the clearance of final products upto the place of removal especially when the Hon'ble Supreme Court in the case of Solaris Chemtech reported in 2007 (214) ELT 481 has held that the term in relation to would refer to an essential process or activity and in the case of Maruti Suzuki Ltd. reported in 2009 (240) ELT 641 has held that the expression 'in or in relation to the manufacture' is the substantive/specific and crucial requirement of the definition? 5. Though the question of law has been raised, as above, for consideration, the main ground raised in the appeal is only with regar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating of an industry is depended upon how the factory is maintained inside and outside the premises. The Environmental law expects the employer to keep the factory without contravening any of those laws. That apart, now the concept of corporate social responsibility is also relevant. It is to discharge a statutory obligation, when the employer spends money to maintain their factory premises in an eco-friendly manner, certainly, the tax paid on such services would form part of the costs of the final products. In those circumstances, the Tribunal was right in holding that the service tax paid in all these cases would fall within the input services and the assessee is entitled to the benefit thereof. In that view of the matter, we do not see a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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