TMI Blog2015 (12) TMI 1396X X X X Extracts X X X X X X X X Extracts X X X X ..... Zinc (2013 (11) TMI 407 - CESTAT NEW DELHI) , I am of the considered view that the appellant shall be eligible for cenvat credit of service tax paid on manpower supply service, utilized for maintenance of the gardens within the factory. - No merit in impugned order - Decided in favour of assessee. - Excise Appeal No. E/51424-51425/2014 EX.(SM) - Final Order No. 53276-53277/2015 - Dated:- 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. Chart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Cenvat credit on the disputed service is not available to the appellant. To justify his above stand, the ld. DR relies on the decision of Tribunal in the case of Stanadyne 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 decision is extracted herein below:- 5. I have considered the submissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Amalgamations Pvt. Ltd (supra) , 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 (supra) , no specific reason has been assigned by the Tribunal as to why service tax paid on the maintenance service shall not be eligible for cenvat credit. Since, the issue in hand is squarely covered by the decision in the case of Hindustan Zinc (supra) , I am of the considered view that the appellant shall be eligible for cenvat credit of service tax paid on manpower supply service, utilized for maintenance of the gardens within the factory. 8. In view of above, I do not find any merits in the impugned order, and thus, the same is set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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