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2015 (4) TMI 704 - HC - Service TaxDenial of CENVAT Credit - 'Housekeeping and Landscaping Services' - Held that:- where an employer spends money to maintain their factory premises in an eco-friendly manner, the tax paid on such services would form part of the cost of the final products and the same would fall within the ambit of "input services" and, therefore, the assessee is entitled to claim the benefit. This Court is in agreement with the ratio laid down in Millipore India Pvt. Ltd. case (2011 (4) TMI 1122 - KARNATAKA HIGH COURT), which is equally applicable to the case on hand and following the said decision, this appeal is liable to be dismissed. - Decided against Revenue.
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