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2022 (4) TMI 421 - AT - Central ExciseCENVAT Credit - input services - garden maintenance service for the garden being maintained within the factory premises - credit denied on gardening service per se but on the ground that the appellant have not established that the garden is maintained for the purpose of Pollution Control - HELD THAT:- It is evident from the consent order of the Pollution Control Committee for renewing the pollution control license that the appellant is required to green up the surrounding of the factory inside and outside. For this reason only the appellant are maintaining the garden, therefore, the entire basis of the department to deny the cenvat credit does not stand. In various judgements this Tribunal has considered the admissibility of the CENVAT Credit in respect of garden service. The appellants is entitled for the cenvat credit in respect of maintenance of gardening service - Appeal allowed - decided in favor of appellant.
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