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TMI Blog2022 (4) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... my attention to Consent Order dated 14.03.2018 and 23.01.2015 issued by Pollution Control Committee wherein he pointed out that the consent order is subject to green up the surrounding area inside and outside the factory, therefore, to meet with this condition they are maintaining the garden in the factory. He further submits that they are manufacturing goods falling under Chapter 32 which is 'Printing inks' which creates pollution, therefore, it is a mandatory requirement to maintain the garden to keep the environment pollution free, therefore, the credit is admissible on garden maintenance service. He placed reliance on the following judgements: * CCE & ST vs Lupin Ltd. 2012 (28) STR 291 (Mumbai) * CCE Bangalore vs Millipore India 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides, I am of view that the appeals themselves can be disposed of at this stage. Therefore, after granting stay against the recovery of dues, I take up the appeals for consideration and disposal. 6.2 The Hon'ble High Court of Bombay in the case of CCE v. Ultratech Cement Ltd. - TIOL-2010-745-HC-MUM = 2010 (20) S.T.R. 577 (Bom.) = 2010 (260) E.L.T. 369 (Bom.) considered the issue at length and held that the definition of input service under Rule 2(l) of the Cenvat Credit Rules, is very wide and covers not only services which are directly or indirectly used in or in relation to the manufacturing of final product but also after manufacturing of the final products. The definition covers not only services which are used in or in relation to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... illipore India, the Tribunal held as follows:- "6. Therefore, it is clear that those factors have to be taken into consideration while fixing the costs of the final products. If services tax is paid in respect of any of those services which forms part of the costs of the final products centainly the assessee would be entitled to the cenvat credit of the tax so paid. 7. That apart, the definition of input services is too broad. It is an inclusive definition. What is contained in the definition is only illustrative in nature. Activities relating to business and any services rendered in connection there- with, would form part of the input services. The medical benefit extended to the employees, insurance policy to cover the risk of acciden ..... X X X X Extracts X X X X X X X X Extracts X X X X
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