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TMI Blog2015 (10) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... er Co-operative Ltd. v. CCE [1996 (7) TMI 141 - SUPREME COURT OF INDIA] has been referred. - in the place of equipment/devices, in the instant case, services such as cleaning/maintenance of garden/trees, plantation, etc. are used to control the pollution created by the industry and the same could be considered as input services used in relation to manufacture of final product. In view of above, there is no force in the contention of the Revenue that Cenvat credit should be disallowed. In view of Supreme Court’s judgment and other several judgments relating to law at relevant time i.e. before amendment in 2011, Cenvat credit was allowable. Revenue’s contention that Network cable laying/dismantling, installation of network cable, network l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factured. Revenue relied upon Supreme Court s judgment in the case of M/s. Maruti Suzuki - 2009 (240) E.L.T. 641 (S.C.) where nexus between input and output was considered necessary. Appellant also relied upon CESTAT s judgment in Alora Times Ltd. v. CCE, Rajkot (citation) wherein on the question of nexus, the input services credit was not allowed. DR also referred to the Mumbai High Court s judgment in the case of Manikgarh Cement reported in 2010 (20) S.T.R. 456 (Bom.) but learned DR fairly agreed that above judgment related to the residential colony, may not be relevant to the present appeal under consideration. Accordingly, request was made to modify the Commissioner (Appeals) order. Revenue is not in appeal relating to Cenvat credit on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 645. 5. He further stated that input service credit is available as per the Karnataka High Court judgment and the CCE, Chandigarh v. Federal Mogul Goetze (India) Ltd. He referred to the judgment of Hindustan Coca Cola Beverages (P) Ltd. v. CCE, Hyderabad, CCE v. Ultratech Cement and CCE, Bangalore v. Stanzen Toyotetsu India (P) Ltd. 6. Heard both sides. Also gone through the facts on records. 7. Main issue for consideration is whether Cenvat credit is available on house-keeping service and business auxiliary service. Commissioner (Appeals) has allowed the benefit on above services but Revenue has contested this grant. 8. Department feeling aggrieved by Commissioner (Appeals) s Order came before the Tribunal relying upon the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch Cement, in 2009 (16) S.T.R. 362 (Com. Appl.), decision of the Apex Court in the case of Indian Farmers Fertilizer Co-operative Ltd. v. CCE [1996 (86) E.L.T. 177 (S.C.) has been referred. The Apex Court in the above case held that the pollution control equipment/devices were treatable as part and parcel of manufacturing activity. In the case before the Apex Court, the items involved are equipments and devices which were used to control the pollution and accordingly the Apex Court held that the same are to be treated as part and parcel of the manufacturing activity. Following the above ratio that in the place of equipment/devices, in the instant case, services such as cleaning/maintenance of garden/trees, plantation, etc. are used to contr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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