TMI Blog2015 (9) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... of Several Services, like; lawn moving, garbage clearing, maintenance of Swimming Pool, collection of household garbage, harvest cutting, weeding, etc; used in maintaining staff colony was upheld. - In view of the ratio laid in the above case law appeals filed by the appellant are allowed - Decided in favour of assessee. - Appeal No : E/1178/2011, E/1203-1205/2011 - Order No. 11036-11039/2015 - Dated:- 14-7-2015 - Mr. H.K. Thakur, JJ. For the Petitioner : Shri Mehul Jivani (Consultant) For the Respondent : Shri T.K. Sikdar (Authorised Representative) ORDER Per: H.K. Thakur These appeals have been filed by the appellant with respect to Orders passed by Commissioner (Appeals) denying Cenvat Credit on Pest Control ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant in their factory or the residential colony situated at a far off places close to their factory. Appellant has mainly relied upon the Case Law of Andhra Pradesh High Court in Commissioner of Customs and Central Excise, Hyderabad-III and ITC Limited [2013 (32) STR 288 (AP)], where Cenvat Credit of Several Services, like; lawn moving, garbage clearing, maintenance of Swimming Pool, collection of household garbage, harvest cutting, weeding, etc; used in maintaining staff colony was upheld. Honble Andhra Pradesh High Court held as follows: 9. The Commissioners Order-in-Appeal dated 27-5-2008 reflects that he accepted that the efficiency of the employees of an organization would be dependent on various factors, one such being the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the manufacturing activity of the respondent-Company. As pointed out by the CESTAT the matter had to be viewed in a broader perspective given the wide amplitude of the definition of input services in the Rules. It is not in dispute that the respondent-Companys factory is in a scheduled area and owing to its situation, the respondent-Company could not have acquired land for undertaking its own plantation. In such a scenario, its activity in distributing saplings to the farmers in the vicinity and buying back the fully grown trees from them cannot be said to be an activity unconnected with the manufacture of its final products. No evidence to the contrary was brought on record by the Revenue. Services pertaining to procurement of inputs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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