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TMI Blog2016 (12) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... vered by the provisions of Pollution Control Law, as claimed, to maintain garden, then the credit would be admissible to them - Appeal allowed by way of remand. - E/246/11 & E/671/12 - A/87800-87801/16/SMB - Dated:- 3-6-2016 - Shri Raju, Member (Technical) M/s Deepak Mohite, Manager for Appellant Shri R.K. Maji, Assistant Commissioner (AR) Shri S.V. Nair, Assistant Commissioner (AR) f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led to avail credit of Garden Maintenance Service. He also argued that no cost for the canteen services is recovered from the employees and they are mandatorily required to provide canteen services for the employees under the Factories Act. He argued that car hired by them is used for the employees of the company and is directly related to manufacture of finished goods. 3. Learned AR relied on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specifically relied on para 29 of the said order, which reads as follows: - 29 . The expression activities in relation to business in the definition of input service postulates activities which are integrally connected with the business of the assessee. If the activity is not integrally connected with the business of the manufacture of final product, the service would not qualify to be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals), stated as follows: - In this connection, we would like to inform you that the Canteen service provided in the factory is availed by the employees only on payment, the cost of which is borne by themselves. However, in respect of canteen services provided to our customers, vendors, business associates etc. who visit our factory, as well as the employees (for staying back at late hours) is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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