I like to think that there is room for compromise.
The way I would probably rule it is that negative energy is not in and of itself evil, but since it is the opposite of life (positive) energy, it tends to encourage destructive actions (life is growth, unlife is destruction). A living being can use or utilize negative energy without instantly becoming evil because the positive energy of their life force balances it out and the person's mental fortitude can resist the destructive impulses it engenders. By the same token, an evil individual can use positive energy for healing and the like without undergoing a life-altering epiphany of some sort.
When you create an undead creature though, they have no will and no positive energy to balance out the negative/destructive influences, so you have essentially created "a mad dog on a chain" and that is an evil action. If you keep the undead under control and use them to accomplish only truly and completely good goals, then it probably averages out to neutral.
If a person tries channeling too much negative energy though, they might either start to slip towards the evil end of the alignment spectrum (i.e. a roleplay penalty) or they might take ability drain to their Con/Int/Wis as the continual influx of negative energy assaults their body, mind, and spirit.