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2016 (9) TMI 474 - AT - Central ExciseDemand - disallowance of Cenvat Credit - service tax paid by the service provider in relation to the cleaning services, garden maintenance service, civil and construction work, painting work, fencing work etc. - Held that:- by applying the ratio of decisions of the Hon'ble High Court of Karnataka in the case of Millipore India Ltd. and Stanzen Toyotetsu India Pvt. Ltd. a wherein it has held that the service tax paid on the services rendered for landscaping factory garden, catering bill, canteen etc. have to be considered as service rendered in relation to the manufacturing activity and the Larger Bench of the Supreme Court in Ramala Sahkari Chini Mills Ltd. [2016 (2) TMI 902 - SUPREME COURT] where the word include is generally used to enlarge the meaning of the preceding words and it is by way of extension, and not with restriction. Therefore, the First Appellate Authority was correct in coming to a conclusion that the respondent is eligible for availment of Cenvat Credit on the services rendered by various service providers which were within the factory premises. - Decided against the Revenue
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