2016 (9) TMI 474

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..... io of decisions of the Hon'ble High Court of Karnataka in the case of Millipore India Ltd. and Stanzen Toyotetsu India Pvt. Ltd. a wherein it has held that the service tax paid on the services rendered for landscaping factory garden, catering bill, canteen etc. have to be considered as service rendered in relation to the manufacturing activity and the Larger Bench of the Supreme Court in Ramala S .....

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..... Authority by the impugned order has set aside the Order-in-Original that confirmed the demands raised for the disallowance of the Cenvat Credit in respect of the service tax paid by the service provider in relation to the cleaning services, garden maintenance service, civil and construction work, painting work, fencing work etc. 3. Heard both sides and perused the records. 4. On perusal of .....

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..... Toyotetsu India Pvt. Ltd. are upheld by the Hon'ble High Court of Karnataka wherein it has held the service tax paid on the services rendered for landscaping factory garden, catering bill, canteen etc. have to be considered as service rendered in relation to the manufacturing activity. Identical view is expressed by the Tribunal Larger Bench in GTC Industries. 7. Be that as it may, I find t .....

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