COMMISSIONER OF CENTRAL EXCISE, BHAVNAGAR Vs. NIRMA LTD.

JUDGEMENT

(1.) SHORT dispute involved in the present appeal filed by the Revenue is that the respondents having availed the credit of service tax paid on services of interior decorator as garden developer and on man power supplier received for gardening activity were served with show cause notice on 7 -10 -08, proposing to deny the same on the ground that the same are not covered by the definition of input service. The said notice culminated into an order passed by the Assistant Commissioner confirming demand along with interest.

(2.) ON an appeal against the above order, the Commissioner (Appeals) allowed the same by following the Larger Bench decision of the Tribunal in the case of CCE, Mumbai v. GTC Industries Ltd. reported at 2008 (12) S.T.R. 468 (Tri -LB) as also in the case of M/s. Millipore India Ltd. v. CCE, Bangalore reported at 2009 (13) S.T.R. 616 (Tribunal -Bang.) = 2009 (236) E.L.T. 145 (Tri -Bangalore), laying down that the land -scaping surrounding the factory has to be considered as input service. Being aggrieved with the said order, Revenue has filed the present appeal their against.

(3.) ON going through the Commissioner (Appeals)s order, I find that the respondents factory being a chemical factory, was covered under Pollution Control norms. The contents of Para 3.3.4 of the Gujarat Pollution Control Board vide their Consent Order for Water and Air for Toilet Soap Plant No. 1561, dated 3 -2 -04 are reproduced below.