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2016 (12) TMI 334 - AT - Central ExciseDemand - wrongful availment of CENVAT credit - housekeeping and gardening maintenance services - Held that: - I find that the issue is no more res-integra and covered by the judgment of Tribunal in the case of Maruti Suzuki Ltd.[2015 (10) TMI 113 - CESTAT NEW DELHI], where it was held that services such as cleaning/maintenance of garden/trees, plantation, etc. are used to control the pollution created by the industry and the same could be considered as input services used in relation to manufacture of final product - appeal allowed - credit allowed - demand set aside - decided in favor of appellant-assessee.
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