TMI Blog2013 (1) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... llant is eligible to avail cenvat credit & also taken note of the NOC issued by the Gujarat Pollution Control Board issued vide No. GPCB/CTE/SRT-2030/25604 dated 20.11.2009 specifically laying down the condition that adequate plantation shall be carried out all along the periphery of the industrial premises in such a way that the density of the plantation is at least 1000 trees per acre of the lan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the first appellate authority has set-aside the order in original which confirmed the demand of an amount which was availed as ineligible cenvat credit. 2. After hearing both sides, I find that the relevant facts that arise for consideration are that the respondent herein had availed cenvat credit of the service tax paid by the service provider, who was taking care of garden and paid the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 514 (Kar.) and produces the copy. 5. On careful consideration of the submissions made by both sides, I find that the first appellate authority has relied upon the various judgments to come to a conclusion to hold that appellant is eligible to avail cenvat credit. He has also taken note of the NOC issued by the Gujarat Pollution Control Board issued vide No. GPCB/CTE/SRT-2030/25604 dated 20.11 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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