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2010 (6) TMI 315 - AT - Service TaxCredit of service tax paid on services - interior decorator as garden developer and on man power supplier received for gardening activity - show cause notice deny the same on the ground that the same are not covered by the definition of "input service" - Held that: - Similarly, the Tribunal in the case of M/s. Millipore India referred supra has clearly held that even land scaping surrounding the factory has to be considered as input service. Revenue has not doubted the applicability of Tribunal's decision in the case of M/s. Millipore India, but has simply stated that the said decision does not stand accepted by the Revenue and an appeal their against has been filed before Hon'ble High Court of Karnataka - no stay of operation of Tribunal's decision in the case of M/s Millipore India. It is well settled that mere filing appeal by itself, is not a ground for non-following of the earlier decision - appeal filed by the Revenue is rejected
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