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TMI Blog2017 (4) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... ), (BA) and (C) in the second part of the definition of Rule 2 (l) ibid, the same cannot be treated as an eligible input service - demand upheld. Penalty - Held that: - it is a fact that there are contrary decisions in respect of the eligibility of the said service. Element of confusion cannot be ruled out - penalty set aside. Appeal disposed off - decided partly in favor of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... ve any nexus with the manufacturer or business activities of the manufacturer. He also placed reliance on ratio of case law of Tribunal's decision in CCE Trichy Vs Sri Rama Vilas Service Ltd. - 2011 (271) ELT 317 (Tri.-Chennai.). 6. Heard both sides and gone through the facts of the case. 7. I find that in respect of Hon'ble Madras High Court judgement in the appellant's own case reported in 2015-TIOL-1057-HC-MAD-CX, the period involved therein is prior to amendment of Rule 2 (l) ibid w.e.f. 1.4.2011. On this point, I am afraid that ratio of this judgement cannot be made applicable to the present appeals. 7.1 In respect of other decisions cited by ld. Advocate, those decisions are rendered by single member bench of the Tribunal w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal; but excludes, - (A) service portion in the execution of a works contract and construction services including service listed under clause (b) of section 66E of the Finance Act (hereinafter referred as specified services) in so far as they are used for - (a) construction or execution of works contract of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services; or services provided by way of renting of a motor vehicle, in (B) so far as they relate to a motor vehicle w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly be considered an activity in relation to manufacture and hence conduct of such activities can surely be considered as 'eligible input service' for the purpose of Rule 2(l) ibid. However, it does not appear to be the case here. Undoubtedly, gardening would definitely contribute to aesthetic looking of the factory of the manufacture and would also be an eco-friendly activity. However, so long as such activity does not pass the test of usage criteria, or is not enjoined on them by various statutory requirements as discussed, and further such activity is also not barred or excluded by the exclusion provision (A), (B), (BA) and (C) in the second part of the definition of Rule 2 (l) ibid, the same cannot be treated as an eligible input ..... X X X X Extracts X X X X X X X X Extracts X X X X
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