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2015 (12) TMI 272 - AT - Service TaxEligibility to Cenvat credit of the service tax paid - Maintenance of garden - Held that:- When the material fact is planting of trees that cannot be equated with maintenance of garden. So considering that a cement factory requires planting of the trees and maintenance thereof to prevent pollution, claim of the respondent as to the service tax paid for such maintenance to make it eligible is undeniable. - Decided against Revenue.
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