2016 (6) TMI 322

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..... alore Vs Millipore India Pvt. Ltd. [2011 (4) TMI 1122 - KARNATAKA HIGH COURT], the gardening service is an input service for the manufacturer who is covered under the Factories Act read with Tamil Nadu Pollution Control Board Act and accordingly the appellants are eligible for input service on the gardening service. - Decided favour of appellant with consequential relief - Appeal No. ST/40331/201 .....

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..... falling under Chapter 8507 of CETA'85 and discharging central excise duty on the final product and availing credit on inputs as well as service. Appellant being covered under the Factories Act and by virtue of Tamil Nadu Pollution Control Board Act, it is mandatory to maintain greenery of the factory premises. An identical issue has been settled by the Hon'ble Karnataka High Court in the .....

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