TMI Blog2010 (6) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... activity were served with show cause notice on 7-10-08, proposing to deny the same on the ground that the same are not covered by the definition of "input service". The said notice culminated into an order passed by the Assistant Commissioner confirming demand along with interest. 2. On an appeal against the above order, the Commissioner (Appeals) allowed the same by following the Larger Bench ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "3.3.4 The final treated effluent conforming to the above standards shall be utilized own land for gardening and plantation within the premises of the industry." Accordingly, the Commissioner (Appeals) has observed that the permission of Pollution Control Board is clearly to the effect that Trade effluent arising during the course of manufacture of the Toilet soap have to be utilized in garde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a 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. However, I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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