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2015 (12) TMI 272 - CESTAT CHENNAI

2015 (12) TMI 272 - CESTAT CHENNAI - 2016 (41) S.T.R. 73 (Tri. - Chennai) - Eligibility to Cenvat credit of the service tax paid - Maintenance of garden - Held that:- When the material fact is planting of trees that cannot be equated with maintenance of garden. So considering that a cement factory requires planting of the trees and maintenance thereof to prevent pollution, claim of the respondent as to the service tax paid for such maintenance to make it eligible is undeniable. - Decided against .....

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concerned, it is painfully noted that both the authorities below failed to record whether it was maintenance of garden or cost of plantation done by the appellant to comply to the Pollution Control Boards direction. The materials that came up in the course of argument before the Bench reveals that the respondent being a manufacturer of cement was directed by Pollution control Board to prevent pollution planting trees in its factory area. 3. Learned counsel for the respondent submits that in the .....

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