TMI Blog2015 (3) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... has directed them to maintain the garden on 23/12/2010 and the water coming out of effluent water treatment plant was required to use for gardening purposes is correct. I also find that as submitted by the learned counsel, the claim for CENVAT credit is supported by the decision in the case of Brakes India Ltd. [2010 (1) TMI 301 - CESTAT, BANGALORE]. As regards outdoor catering service, the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant : Ms. Sandhya, Advocate For the Respondent : Shri R. Gurunathan, Addl. Commissioner(AR) JUDGEMENT Per : B.S.V.MURTHY; The issue involved in this appeal is eligibility of the appellants for CENVAT credit on input services used for garden maintenance, outdoor catering service and maintenance and repair of factory and officers related to factory. 2. As regards the garden m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is also appropriate. 4. As regards maintenance service, the case of the appellant is that the services were used in relation to maintenance and repair of factory and office related to factory. She produced one of the invoices and ongoing through the invoice, I find that the claim of the learned counsel is correct. In view of the above, the appellant is able to make out a case on merits for eli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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