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M/s Hindustan Coca-Cola Beverages Pvt. Ltd. Versus Commissioner of Central Excise, Jaipur

2015 (12) TMI 1396 - CESTAT NEW DELHI

Denial of CENVAT Credit - Manpower service for maintenance of garden - Held that:- In the case of Stanadyne Amalgamations Pvt. Ltd (2011 (2) TMI 644 - CESTAT, CHENNAI) , the statutory requirement under the pollution Control norms for maintenance of garden was not the issue before the Tribunal. Further, in the case of Grasim Industries (2010 (11) TMI 266 - CESTAT, CHENNAI) , no specific reason has been assigned by the Tribunal as to why service tax paid on the maintenance service shall not be eli .....

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- 4-6-2015 - S. K. Mohanty, Member (J) For the Appellant : Shri Bimal Jain, CA For the Respondent : Shri Devender Singh, DR ORDER Per S. K. Mohanty Denial of cenvat credit of service tax paid on manpower services for the purpose of maintenance of garden by the appellant is the subject matter of present dispute. 2. The ld. Chartered Accountant Shri.Bimal Jain, appearing for the appellant submits that the impugned service has been utilised by the appellant to maintain the garden located within the .....

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be covered by the tree plantation. Further, the said letter also stipulates that for non-compliance of any of the condition contained therein would tantamount to revocation / withdrawal of the consent to operate the factory. Thus, according to the ld. Chartered Accountant, since utilisation of the disputed service is in relation to observance of the statutory mandates, Cenvat credit of service tax paid on such service is eligible to the appellant. To support his above stand, the ld. Chartered A .....

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Amalgamations Pvt. Ltd., reported in 2011 (268) ELT 86 (Tri.Chennai) and CCE, Trichy vs. Grasim Industries, reported in 2011 (21) STR 378 (Tri. Chennai). 6. I find that the issue involved in the present case regarding eligibility of cenvat credit on the manpower services for maintenance of garden within the factory is no more res-integra in view of the decision of this Bench of the Tribunal in the case of Hindustan Zinc Ltd. (supra) , cited by the appellant. The relevant paragraph in the said de .....

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