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2013 (1) TMI 615 - CESTAT AHMEDABADCENVAT Credit on Service Tax paid in respect of gardening services - Held that:- As decided in Millipore India Pvt. Ltd. case [2011 (4) TMI 1122 - KARNATAKA HIGH COURT ] Landscaping of factory or garden certainly would fall within the concept of modernization, renovation, repair, etc., of the office premises.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. Gardening services are the services which are in relation to the activity conducted in the factory premises and hence are eligible to be availed as an input service - in favour of the assessee.
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