2009 (6) TMI 205

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..... control and pest control was undertaken - Tribunal in Millipore India Ltd. v. Commissioner of Central Excise, Bangalore-II had held that the definition of ‘input service’ was very broad and the argument that even landscaping service was in relation to manufacture of final product – Hence, appellants have made out a prima facie case against the demand for credit relatable to landscaping service – .....

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..... this Tribunal in Millipore India Ltd. v. Commissioner of Central Excise, Bangalore-II - 2009 (13) S.T.R. 616 (Tri. - Bang.) in support of the claim that landscaping service is eligible input service. As regards the eligibility to credit of cleaning service the submissions by the appellants before the lower authorities or before the Tribunal do not indicate as to where the impugned activity of .....

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