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2015 (4) TMI 363 - CESTAT CHENNAIDenial of CENVAT Credit - Gardening and House Keeping Services - whether the appellant is eligible for availing input service credit on gardening and house-keeping services, which was disallowed by the Commissioner (Appeals) in the impugned order - Held that:- appellant is a manufacturer of shampoo and manufacturing cold cream registered with central excise. As seen from the Pollution Control License Order dated 2012.2004 (sic) and Schedule-M of the Drug Control Act, it is mandatory for the appellant to maintain green cover and also should use the effluent treated water and keep the factory premises clean. Therefore, as per the statutory requirement, the appellant is required to maintain gardening and green cover and plants and cleanliness of the manufacturing premises. The case law relied upon by the appellant in the case of Murugappa Morgan Thermal Ceramics Ltd. (2013 (4) TMI 384 - CESTAT AHMEDABAD), applicable to the present case. The Tribunal rightly held that the services used for maintaining the garden will be admissible as it is required to maintain green cover as per law. Whereas, the case law relied upon by the Ld. AR M/s. Tyco Sanmar and M/s. Xomax Sanmar (2010 (8) TMI 711 - CESTAT, Chennai) wherein the issue relates to the cenvat credit on landscaping services and the same is not applicable to the facts of the present case. I hold that the appellant is eligible for credit on gardening and house-keeping services - Decided in favour of assessee.
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