TMI Blog2015 (10) TMI 2066X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal and upheld the Tribunal order allowing the subscription of magazines. In the present case, the appellants have subscribed to the Indian Institute of Welding, Kolkata. This Tribunal in the case of Axles India Ltd. (2015 (1) TMI 505 - CESTAT CHENNAI), wherein the issue inclusive definition of Rule 2 (l) of CCR and relied various High Court decisions and rejected the Revenue appeal. By following the ratio referred above, we hold that the appellants are eligible for cenvat credit for all the services. Accordingly, the impugned order is set aside - Decided in favour of assessee. - Appeal No. E/292/2009 - Final Order No. 41190/2015 - Dated:- 21-8-2015 - R Periasami, Member (T) For the Petitioner : Shri V S Manoj, Adv For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... garden maintenance at factory premises is concerned, during the last hearing, the Bench directed them to produce whether the appellant is covered under the Tamil Nadu Pollution Control Board and whether it is mandatory to maintain garden in their unit. He produced a copy of the Order of the Pollution Control Board dated 16.07.2013 and submitted that it is mandatory to maintain greenery to clean sewage and trade effluent waste. He relied on the decision in the case of CCE, Bangalore Vs. Millipore India Pvt. Ltd. 2012 (26) STR 514. 4. As regards the Outdoor catering, the Ld. Advocate submits that the service tax paid for the caterer for providing business lunch. He relied on the Hon'ble Madras High Court Order dated 26.02.2015 in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following services. 1. Labour charges for garden maintenance at factory premises 2. Credit availed on travel. 3. Lunch expenses provided by M/s. V-Care Logistics 4. Xerox machine taken on rental basis 5. Car hire charges/Air Rail Ticketing 6. Subscription charges 7. Insurance charges The issue is already stands settled by various High Courts and Tribunals on the admissibility of cenvat credit on the above charges. As regards maintenance of garden, on perusal of the order dated 16.07.2013 of the TN Pollution Control Board, as per the condition No.1 of the order, it is mandatory to operate the plant the ETP/STP effluent wastes should be treated efficiently and continuously and used for green b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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