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2016 (6) TMI 411 - AT - Service TaxCenvat credit of service tax paid for maintenance of garden in the premises of the appellant to Agri-Horticultural Consultants - Held that:- Denial of Cenvat credit in respect of the impugned service and imposing penalties on the appellants are set aside as this service was utilized in relation to the manufacture of the final product. See India Glycols Ltd [2014 (1) TMI 1549 - CESTAT NEW DELHI] wherein held that since this is the statutory requirement and without fulfilling the same, the appellant unit would not be allowed to carry out manufacturing activity, the services of manpower supply used for the maintenance of the green belt have nexus with the manufacture of the final product - Decided in favour of assessee.
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