TMI Blog2013 (1) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... repair, etc., of the office premises.That apart, now the concept of corporate social responsibility is also relevant. It is to discharge a statutory obligation, when the employer spends money to maintain their factory premises in an eco-friendly, manner, certainly, the tax paid on such services would form part of the costs of the final products. Gardening services are the services which are in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ardening services. 5. Ld. first appellate authority has relied upon the judgment of Hon'ble High Court of Mumbai in the case of Ultratech Cement Ltd 2010-TIOL-745-HC-MUM-ST to come to a conclusion that the said credit can be allowed. I find that this issue is no more res-integra as the Tribunal in the case of Millipore India Pvt. Ltd. 2009 (236) ELT 145 (Tri-Bang.), has held that the gardening s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the salary paid to the employees. Landscaping of factory or garden certainly would fall within the concept of modernization, renovation, repair, etc., of the office premises. At any rate, the credit rating of an industry is depended upon how the factory is maintained inside and outside the premises. The Environmental law expects the employer to keep the factory without contravening any of those ..... X X X X Extracts X X X X X X X X Extracts X X X X
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