TMI Blog2011 (2) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... nst the assessee. - ST/657/2010 - 222/2011 - Dated:- 2-2-2011 - Shri M. Veeraiyan, J. REPRESENTED BY : Shri M. Karthikeyan, Advocate, for the Appellant. Shri T.H. Rao, SDR, for the Respondent. [Order]. This is an appeal against the order of the Commissioner (Appeals) No. 104/2010 (III) dated 31-8-2010. 2. Heard both sides. 3. The relevant facts in brief are that the appellants are manufacturer of lubricating or cooling pumps for IC Engines falling under Chapter sub -heading 84133010 of the Central Excise Tariff Act. The issue involved is whether the appellants are entitled to credit availed by them in respect of services used for maintaining gardens. In pursuance of show-cause notice dated 29-8-2008, the original au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v) Commissioner of Central Excise, Hyderabad v. Voith Turbo Pvt. Ltd. - 2011 (21) S.T.R. 52 (Tri-Bang) 4.2 He also submits that the impugned services have suffered service tax as Business Support Service and, therefore, it has been held to be part of business activities of the appellants for the purpose of levying service tax. The department cannot follow different yardstick for the purpose of taxing the services and for the purpose of extending the credit. 5. Learned SDR strongly supports the order of the Commissioner (Appeals). He also relies on the decision of the Tribunal vide Final Order No. 917 918/10 dated 20-8-2010 in the case of M/s. Tyco Sanmar Xomax Sanmar v. Commissioner of Central Excise, Trichy in Appeal No. E/68 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10, credit of landscaping services has been allowed placing reliance of several judgements. However, the facts of the case as found in the orders of the authorities below on the basis of submissions made in memorandum of appeal are not forthcoming in the said order. However, in the present case, after carefully going through the show-cause notice, reply to the show-cause notice and order of the original authority and the Commissioner (Appeals) etc., I find that the landscapping services cannot be treated as having been used in or in relation to the manufacture of final products, namely, the safety valves. After all, the term input or input services , are relative terms. For example, Yarn is a final product of a spinning unit or manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he activities of manufacture of final products. In the present case, the link is very remote. The claim of the appellants that the service of maintaining garden is indirectly used in relation to the manufacture is thus difficult to accept. 8. The decision relied upon by the learned Advocate for the appellants have to be viewed in the above context. They are not applicable to the facts of the present case. In the case of Ultratech Cement Ltd. Hon ble High Court has treated outdoor catering services providing food to the worker as input services. The ratio of the said decision cannot be extended to the facts of this case. On the other hand, the facts of the case in the decision relied upon by the learned SDR are substantially same to the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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