TMI Blog2015 (4) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant is a manufacturer of shampoo and cold cream and paying excise duty. Therefore, to maintain green cover in their factory area as per statutory requirement, it is essential to engage manpower and they are eligible to avail the input service credit. He submits that both gardening and house-keeping services are essential as per the Pollution Control Act and Drug Control Act. He relies upon the Pollution Control Board's consent Order No. 173 dated 20.12.2004 and as per the clause 16,17,19,23 and 27 the appellants have to maintain green cover. Therefore, they are eligible for the input service credit on gardening and house-keeping services used in their manufacturing premises. The Ld. Consultant relies upon the following case laws ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. (supra), 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 (supra) 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. Accordingly, the appeal is allowed. The stay petition is also disposed o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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