Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 366 - AT - Central ExciseCENVAT credit - input services - Gardening Services availed by the appellant - Held that:- as per Clause 3(j) of permission granted to the appellant by Gujarat Pollution Control Board, Gandhi Nagar, which is obligatory to carry out adequate plantation all along the periphery of the industrial premises in such a way that the density of plantation is at least 1000 trees per acre of the land and a green belt of 5 meters width is developed. It was emphasized by the learned advocate that the maintaining of green belt was mandatory and services of such service providers were availed for which the credit has been taken - appellant has prima facie strong case on merits, therefore, order passed by the first appellate authority is set-aside and case is remanded back for de-novo consideration without insisting on any deposit from the appellant - Following decision of CCE Vadodara Versus M/s Diamines & Chemicals Ltd. [2013 (7) TMI 674 - CESTAT AHMEDABAD] - stay granted.
|