https://www.taxtmi.com/caselaws?id=367315 The Appellate Tribunal CESTAT CHENNAI allowed the appeal, setting aside the demand for recovery of wrongly availed CENVAT Credit on gardening services. The Tribunal held that gardening expenses were essential for maintaining factory premises in an eco-friendly manner, forming part of the final product's cost. Relying on the principle of stare decisis, the Tribunal aligned with a High Court judgment supporting the availability of CENVAT Credit for similar services. The decision emphasized the importance of eco-friendly practices and the inclusion of such expenses in the manufacturing process without imposing any costs on the appellant. en-us Thu, 28 Jun 2018 00:00:00 +0530 Tue, 18 Sep 2018 19:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367315 The Appellate Tribunal CESTAT CHENNAI allowed the appeal, setting aside the demand for recovery of wrongly availed CENVAT Credit on gardening services. The Tribunal held that gardening expenses were essential for maintaining factory premises in an eco-friendly manner, forming part of the final product's cost. Relying on the principle of stare decisis, the Tribunal aligned with a High Court judgment supporting the availability of CENVAT Credit for similar services. The decision emphasized the importance of eco-friendly practices and the inclusion of such expenses in the manufacturing process without imposing any costs on the appellant. Case-Laws Central Excise Thu, 28 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367315