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2012 (6) TMI 748 - AT - Central ExciseCENVAT Credit - Held that:- landscaping of factory garden will fall within the concept of modernisation, renovation, repair etc. of office premises. Further, the credit rating of industry is dependent on how the factory is maintained inside and outside the premises and environmental law expects employer to keep factory without contravention thereof and the concept of social responsibility and statutory obligation of employer to maintain their factory in eco-friendly manner is also relevant. Therefore, these services are activities relating to business of manufacturer of excisable goods and held that the assessee is entitled to take credit of service tax paid on such services - Following decision of Commissioner of Central Excise, Bangalore vs. Millipore India Pvt. Limited [2011 (4) TMI 1122 - KARNATAKA HIGH COURT] - Decided against Revenue.
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