TMI Blog2017 (4) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... demand upheld. Penalty - Held that: - it is a fact that there are contrary decisions in respect of the eligibility of the said service. Element of confusion cannot be ruled out - penalty set aside. Appeal disposed off - decided partly in favor of assessee. - E/40511/2017 & E/40512/2017 - 40617-40618/2017 - Dated:- 12-4-2017 - Shri Madhu Mohan Damodhar, Member (Technical) Shri M. Karthikeyan, Advocate For the Appellant Shri S. Govindarajan, AC (AR) For the Respondent ORDER Both the appeals relate to the same issue emanating from common impugned order, hence they are taken up together for hearing and disposal. 2. Issue in the appeals concerns denial of input service credit in respect of garden maintenance servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase for imposition of penalty as the eligibility of the service was in itself dispute and there were contrary decisions on the subject. 5. On the other hand, Ld. A.R. Shri S. Nagalingam for Revenue supports the impugned order and contends that garden maintenance service do not have any nexus with the manufacturer or business activities of the manufacturer. He also placed reliance on ratio of case law of Tribunal's decision in CCE Trichy Vs Sri Rama Vilas Service Ltd. - 2011 (271) ELT 317 (Tri.-Chennai.). 6. Heard both sides and gone through the facts of the case. 7. I find that in respect of Hon ble Madras High Court judgement in the appellant's own case reported in 2015-TIOL-1057-HC-MAD-CX, the period involved therein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal; but excludes, - (A) service portion in the execution of a works contract and construction services including service listed under clause (b) of section 66E of the Finance Act (hereinafter referred as specified services) in so far as they are used for - (a) construction or execution of works contract of a bui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of final products. I am unable to find a connection between the garden maintenance and with the aforesaid requirement. There are services which though cannot be directly related to manufacture various activities which are compulsorily required by Pollution Control Laws, Factories Act and so on which can definitely be considered an activity in relation to manufacture and hence conduct of such activities can surely be considered as 'eligible input service' for the purpose of Rule 2(l) ibid. However, it does not appear to be the case here. Undoubtedly, gardening would definitely contribute to aesthetic looking of the factory of the manufacture and would also be an eco-friendly activity. However, so long as such activity does not pass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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