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TMI Blog2021 (7) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... racted the definition of input services and the same has been interpreted and it was held that 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 circumstances, the Tribunal was right in holding that the service tax paid in all these cases would fall within the input services and the assessee is entitled to the benefit thereof - the credit allowed on gardening services. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... door Catering charges on invoices issued by M/s. Sodexo Food Solutions India P. Ltd. and ₹ 1,36,542/- on Landscape Services provided by M/s. Sodexo Facilities Management Service India Pvt. Ltd. for the period from June 2016 to June 2017, which according to the Revenue were ineligible. 3. A Show Cause Notice dated 11.06.2018 was issued to the assessee proposing to disallow and demand allegedly wrongly availed ineligible CENVAT Credit of ₹ 16,09,402/-, under Rule 14 of the CENVAT Credit Rules, 2004. The Adjudicating Authority vide Order-in-Original No. 24/2019 dated 06.02.2019 confirmed the demand along with appropriate interest, appropriated the amount of ₹ 16,09,402/- paid towards demand and imposed penalty under Rule 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s VIP Lunches, Dinner and Hi Tea Canteen). He therefore requests for sustenance of the disallowance. 7. Per contra, Learned Advocate for the appellant would submit that no such service to any specific person was involved, but the same relates to the services catered to all the employees and in any case, he would submit that he has no objection for verification by the Adjudicating Authority. 8. After hearing both sides, I am of the view that in so far as the availability of CENVAT Credit on Landscape/Gardening Services is concerned, the Hon ble jurisdictional High Court has ruled in favour of the assessee. The Hon ble jurisdictional High Court has also referred to a decision of the Hon ble High Court of Karnataka in the case of Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 circumstances, the Tribunal was right in holding that the service tax paid in all these cases would fall within the input services and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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