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2015 (2) TMI 45 - AT - Service TaxCENVAT Credit - Various services - Held that:- So far as Cenvat credit of ₹ 34,933/- in respect of outdoor catering service is concerned, the same is admissible in view of judgment of Hon’ble Bombay High Court in the case of CCE, Nagpur v. Ultratech Cement Ltd. (2010 (10) TMI 13 - BOMBAY HIGH COURT), as admittedly the number of workers in the appellant’s factory is more than 250 and, hence, the providing of canteen facility to the factory workers is mandatory requirement of the provisions of Section 46 of the Factories Act. As regards the service tax credit of ₹ 27,560/- in respect of maintenance of lawns and gardens, I find that the maintenance of lawns and gardens is a condition imposed by the Rajasthan Pollution Control Board, while giving permission to the appellant to operate this factory, as per the provisions of Water (Prevention and Control of Pollution) Act, 1974 and also Air (Prevention and Control of Pollution) Act, 1981. In view of this, I am of the view that service tax credit in respect of the services for maintenance of lawns and gardens is also admissible. As regards, the service tax credit in respect of maintenance of cycle stand, the same is also a necessary requirement and, hence, the same is cenvatable service. As regards maintenance of guest house, I find that the providing and up-keeping of guest house, which is adjacent to the factory premises, is necessary business requirement inasmuch as the factory is located outside the city boundaries. In the same fashion, it stands held by various decisions that maintenance of residential premises is associated with business activities. - Decided in favour of assessee.
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