Service tax paid on maintenance of garden eligible for input service credit

CESTAT, BANGALORE BENCH BASF India Ltd. versus Commissioner of Central Excise, Mangalore FINAL ORDER NO. 70 of 2012 APPEAL NO. ST/560 of 2008 FEBRUARY 3, 2012 ORDER P.G. Chacko, Judicial Member   According to the agreement entered into by the appellant with M/s. Green Door, the latter is responsible for watering of lawns, bougainvilleas, creepers, shrubberies and shadow trees, keeping them neat by regular planting and replanting and trimming and pruning etc. inside of appellant’s factory premises. Credit taken by the appellant of the service tax paid on these services h...