2009 (12) TMI 196

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....t. ORDER 1. The issue in this appeal is whether the appellant is entitled for availment of credit of Service Tax in respect of gardening service availed by them in their factory premises in terms of definition of rule 2(l) of Cenvat Credit Rules, 2004. 2. Apart from other arguments the appellants also argued that as per the Maharashtra Pollution Control Board it is mandatory for the appel....