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TMI Blog2018 (11) TMI 1447X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that:- The same was very much essential since the value of the equipment/goods was very high and the supply depended on timely delivery - When the Manpower is used for Gardening and Housekeeping, Security Personnel/Watchmen engaged in overall security of their business premises could be held to be eligible, the same logic should equally apply to the same personnel being engaged for the services related to the appellant’s business and in assisting safe delivery - credit allowed. Appeal allowed - decided in favor of appellant. - Appeal No.: E/41120/2018 - Final Order No. 42935/2018 - Dated:- 5-11-2018 - Shri P. Dinesha, Member (Judicial) Ms. Mary Ross, Advocate for the Appellant, Shri. L. Nandakumar, AC (AR) for the Resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the assessee and upheld the Order passed by the lower adjudicating authority. Aggrieved by the same, the appellant is in appeal before this forum. 2. Today when the matter came up for hearing, Ld. Advocate Ms. Mary Ross appeared on behalf of the assessee and Ld. AC (AR) Shri. L. Nandakumar appeared on behalf of the Revenue. 3. During the course of hearing, Ld. Advocate submitted that the issue relating to supply of Manpower for Housekeeping and Landscaping were held to be eligible input services by the jurisdictional High Court in the case of Wipro Ltd. vs. Commissioner of C. Ex., Pondicherry reported in 2018 (10) G.S.T.L. 172 (Mad.). 4. Per contra , Ld. AR supported the findings of the lower authorities. 5. I have hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion therewith, would form part of the input services. The medical benefit extended to the employees, insurance policy to cover the risk of accidents to the vehicle as well as the person, certainly 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ears for the Revenue, does not dispute the fact that the house keeping and land scaping services are availed of, by the Assessee, in its factory premises. 7. Having regard to the aforesaid, to our minds, the ratio of the judgments rendered in Commissioner of Central Excise and Service Tax v. Rane TRW Steering Systems Limited, 2015 (39) S.T.R. 13 (Mad.) and in Commissioner of Central Excise, Bangalore-II v. Millipore India Pvt. Ltd., 2012 (26) S.T.R. 514 (Kar.), would apply to the facts of this case. Accordingly, both the questions of law, are answered in favour of the Assessee and against the Revenue. 8. The impugned judgment and order of the Tribunal is set aside. The appeals are consequently, allowed. However, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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