9911796707
TMI Blog2017 (1) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... land - rain protection work - sprinkler system civil work - R&D Lab Utilisation - civil work for dispensary, cutting and dismantling of old structure and equipments - denial on the ground that the said services were not utilised in or in relation to manufacture of their finished goods hence not an input service as defined under per 2(l) of CCR, 2004. Held that: - the credit availed on Garden Main ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dr D.M. Misra, Heard both sides. 2. These appeals are filed against OIA-PJ-196-197-VDR-I-2012-13 dt 12/07/2013 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) -VADODARA-I. 3. Briefly stated the facts of the case are that the appellant had availed Cenvat Credit of ₹ 13,05,493/- during August 2006 to March 2011 (Appeal No. E/13385/ 2013) and ₹ 1,92,858 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Ld Commissioner (Appeals), who in turn, rejected the appeals, hence these appeals. 4. The Ld Advocate for the appellant submits that the Services viz., 'Manpower Supply' for plantation/grass cutting, used in relation to maintenance of garden inside factory premises is admissible in view of the judgment of Hon'ble Karnataka High Court in the case of CCE, Bangalore II Vs. Millipore India Pvt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter needs to be remanded to the Adjudicating Authority. 6. The Ld AR for the Revenue reiterated the findings of the Ld Commissioner (Appeals). 7. I find that the credit availed on Garden Maintenance services is covered by the judgment of Hon'ble Karnatak High Court in M/s Millipore India Pvt Ltd. (supra) and on R&D Lab Utilisation Services i.e., Testing and Certification service by the jud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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