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2013 (12) TMI 1128 - CESTAT BANGALOREDenial of Cenvat credit on garden maintenance service – Waiver of Pre-deposit – Held that:- Following Commissioner vs. Millipore India Pvt. Ltd. [2011 (4) TMI 1122 - KARNATAKA HIGH COURT] -Activities relating to business and any services rendered in connection there with, would form part of the input services - landscaping of factory garden would certainly fall under the concept of modernization, renovation, repair, etc. of office premises – thus landscaping of factory garden to be an ‘input service’ – ‘modernisation’, ‘renovation’, ‘repairs’, etc. are specified ingredients of ‘input service’ defined under Rule 2(l) of the CENVAT Credit Rules, 2004 – waiver of Pre-deposits allowed till the disposal – Stay granted.
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