2011 (7) TMI 412

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..... 09 - CESTAT, BANGALORE] holding that, the man power services used for garden maintenance is required as infrastructure for manufacture and clearance of final products is applicable - Cenvat Credit allowed. - E/647/2010 - - - Dated:- 18-7-2011 - Hon'ble Ms.JYOTI BALASUNDARAM, Vice-President Appearance: Shri S.Gokornesan, Advocate For the Appellants Shri Parmod Kumar, SDR For th .....

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..... land. The requirement of permission of the Tamil Nadu Pollution Control Board is as per Section 41A of the Factories Act, 1948 as amended in 1987 and the consent order has been renewed from time to time. But for the consent order, the assessees cannot carry on manufacture. Therefore, the garden maintenance service has a nexus with the activity of the business of manufacture by the assessees. The d .....

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