https://www.taxtmi.com/caselaws?id=341579 The appeal was allowed as the court held that cenvat credit for garden services within the factory premises is admissible. The court found that maintaining the garden is a statutory requirement under the Maharashtra State Pollution Control Board regulations, essential for the factory's operations. Previous judgments supporting similar credits were considered, distinguishing them from those cited by the revenue. Consequently, the impugned order was set aside, affirming the admissibility of cenvat credit for garden services based on statutory requirements and precedent. en-us Fri, 24 Feb 2017 00:00:00 +0530 Mon, 06 Nov 2017 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341579 The appeal was allowed as the court held that cenvat credit for garden services within the factory premises is admissible. The court found that maintaining the garden is a statutory requirement under the Maharashtra State Pollution Control Board regulations, essential for the factory's operations. Previous judgments supporting similar credits were considered, distinguishing them from those cited by the revenue. Consequently, the impugned order was set aside, affirming the admissibility of cenvat credit for garden services based on statutory requirements and precedent. Case-Laws Central Excise Fri, 24 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341579