2017 (4) TMI 549

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..... the respondent Order The issue involved is whether the cenvat credit is admissible on garden services in respect of maintenance of garden located within the factory premises of the appellant. 2. Shri Karan Sarawagi, ld. CA appearing on behalf of the appellant submits that this issue has been considered in various following judgments and credit has been allowed. * Gateway Terminals (I) Pvt. Lt .....

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..... a) CCE vs. Sri Rama Vilas Service Ltd. 2011 (23) STR 273 b) CCE vs. Grasim Industries 2011 (21) STR 378 5. I have carefully considered the submission made by both sides. 6. I find that as submitted by the ld. counsel the maintenance of garden is statutory requirement as per the Maharashtra State Pollution Control Board, according to which 33% of the premises of the factory should be maintain .....

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