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<h1>Appellate Tribunal Upholds Dismissal of CENVAT Credit Appeal on Gardening Expenses</h1> The appeal related to CENVAT Credit on gardening expenses was dismissed by the Appellate Tribunal CESTAT MUMBAI as it was deemed necessary ... Denial of CENVAT Credit - Gardening service - Held that:- As gardening is essential under Pollution Control laws, to maintain quality of ambient air, the same is necessary business related expenses for the manufacturer/assesse, credit allowed - Decided against Revenue. The Appellate Tribunal CESTAT MUMBAI dismissed the appeal related to CENVAT Credit on gardening expenses as it is considered necessary business-related expenses for manufacturers to maintain air quality under Pollution Control laws.
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