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TMI Blog2017 (5) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... s maintained inside and outside the premises - credit allowed - decided in favor of assessee. - C.M.A.Nos.1570 and 1571 of 2015 - - - Dated:- 12-4-2017 - Rajiv Shakdher And R. Suresh Kumar, JJ. For Appellant : Mr.S.Muthuvenkataraman For Respondent : Mr.A.P.Srinivas JUDGMENT ( Judgment of the Court was delivered by Rajiv Shakdher, J. ) 1.These appeals have been filed under 35 G of the Central Excise Act, 1944, whereby, challenge is laid to the final order dated 02.03.2015, passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai. 2.The issue involved before the Tribunal, was, as to whether the Assessee should be given cenvat credit, in respect of house keeping and land scaping services. 2.1.The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat in so far as the Question nos.1 and 2 are concerned, they are covered against the Revenue, in view of the decision rendered by a Division Bench of this Court in Commissioner of Central Excise and Service Tax vs. Rane TRW Steering Systems Limited, 2015 (39) S.T.R. 13 (Mad.). 5.To be noted, the appellant is in the business of manufacturing computers and automatic data processing machines, falling under Chapter Heading 8471 of schedule to the Central Excise Tariff Act, 1985. 5.1.The appellant inter alia had been taking credit of service tax, paid on man-power supplied for house keeping and gardening and for courier services. 5.2.As indicated above, though the Tribunal granted relief via the impugned judgment and order, vis-a-vis, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y would be a part of the salary paid to the employees. Landscaping of factory or garden certainly would fall within the concept of modernization, renovation, repair, etc., of the office premises. At any rate, the credit rating of an industry is depended upon how the factory is maintained inside and outside the premises. The Environmental law expects the employer to keep the factory without contravening any of those laws. That apart, now the concept of corporate social responsibility is also relevant. It is to discharge a statutory obligation, when the employer spends money to maintain their factory premises in an eco-friendly manner, certainly, the tax paid on such services would form part of the costs of the final products. In those circum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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