CESTAT Mumbai rules against Cenvat credit for garden maintenance service.

The appeal before CESTAT, Mumbai involved the denial of Cenvat credit on garden maintenance service. The Tribunal ruled against the appellant, stating that such credit is not permissible as it lacks a connection to the manufacturing or clearance of excisable goods. The appeal was dismissed.

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The appeal before Appellate Tribunal CESTAT, Mumbai involved the question of whether the appellant is entitled to avail Cenvat credit on garden maintenance service. The Tribunal held that Cenvat credit for Garden Maintenance Service is not allowed as it has no nexus to the manufacture or clearance of excisable goods. The appeal was rejected. (Case: 2009 (8) TMI 398 - CESTAT, Mumbai)

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