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TMI Blog2020 (11) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... al for functioning of the factory. Credit allowed - appeal allowed - decided in favor of appellant. - Excise Appeal No.12491 of 2019, Excise Appeal No.12985 of 2019 - 11290-11291/2020 - Dated:- 5-11-2020 - Hon'ble Member (Technical), Mr. Raju For the Appellant : Sh. Mrugesh Pandya (Adv.) For the Respondent : Sh. Sharad Airan, Assistant Commissioner (AR) ORDER Raju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He argued that the definition has changed since 01.04.2011 and again from 01.04.12. He pointed out that the previous decision of Tribunal in the case of appellant dated 07.02.2017 relates to period prior to the said amendment. 3. He pointed out that the word relating to business have been related from the definition of the input service since 01.04.2012. and hence the gardening service will no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Learned (AR) has argued that this order pertains to Period prior to the amendment in definition of input services made in year 2011 and 2012. On this point Learned Counsel pointed out that they have another order in their own case in their favour vide order no. A/11731/2017 dated 31.07.2017 which pertains the period after the year 2012. 6. I also find that Hon ble High Court of Karnataka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... premises. At any rate, the credit rating of an industry is dependent 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, how the concept of corporate social responsibility is also relevant. It is to discharge a statutory obligation, when the employer spends money t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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