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2015 (3) TMI 336 - CESTAT BANGALORECENVAT Credit - garden maintenance, outdoor catering service and maintenance and repair of factory - Held that:- garden is maintained as per statutory requirement of the Government of Karnataka; State Pollution Control Board has directed them to maintain the garden on 23/12/2010 and the water coming out of effluent water treatment plant was required to use for gardening purposes is correct. I also find that as submitted by the learned counsel, the claim for CENVAT credit is supported by the decision in the case of Brakes India Ltd. [2010 (1) TMI 301 - CESTAT, BANGALORE]. As regards outdoor catering service, the learned counsel submits that providing food to the employees was a statutory obligation and therefore the same is admissible and reliance on the decision in the case of Suzuki Powertrain India Ltd. [2010 (4) TMI 742 - CESTAT, NEW DELHI] is also appropriate. As regards maintenance service, the case of the appellant is that the services were used in relation to maintenance and repair of factory and office related to factory. She produced one of the invoices and ongoing through the invoice, I find that the claim of the learned counsel is correct. In view of the above, the appellant is able to make out a case on merits for eligibility of CENVAT credit - Decided in favour of assesse.
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