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2013 (1) TMI 409 - AT - Central ExciseIneligible cenvat credit - service tax on gardening services - Held that:- The first appellate authority has relied upon the various judgments to come to a conclusion to hold that appellant is eligible to avail cenvat credit & also taken note of the NOC issued by the Gujarat Pollution Control Board issued vide No. GPCB/CTE/SRT-2030/25604 dated 20.11.2009 specifically laying down the condition that adequate plantation shall be carried out all along the periphery of the industrial premises in such a way that the density of the plantation is at least 1000 trees per acre of the land and a green belt of ___ metres is developed Thus if the condition of the Pollution Control Board is to maintain adequate plantation, undoubtedly the respondent herein would require professional services of gardening service providers. Hon'ble High Court of Karnataka in the case of Millipore India Pvt. Limited [2011 (4) TMI 1122 - KARNATAKA HIGH COURT] has held that cenvat credit cannot be denied to the appellant on the service tax paid on the Gardening Services - in favour of assessee.
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