2010 (6) TMI 315

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....;    Shri S.K. Mall, SDR, for the Appellant. Shri M.A. Patel, Consultant, for the Respondent. [Order]. -  Short dispute involved in the present appeal filed by the Revenue is that the respondents having availed the credit of service tax paid on services of interior decorator as garden developer and on man power supplier received for gardening activity were served with ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....filed the present appeal their against. 3. On going through the Commissioner (Appeals)'s order, I find that the respondent's factory being a chemical factory, was covered under Pollution Control norms. The contents of Para 3.3.4 of the Gujarat Pollution Control Board vide their Consent Order for Water and Air for Toilet Soap Plant No. 1561, dated 3-2-04 are reproduced below. "3.3.4&emsp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....heir memo of appeal has no where contested the applicability of ratio of the law declared by Larger Bench in the case of GTC Industries. It stand held in the said Larger Bench judgment that the Cenvat Credit of service tax paid on the canteen services was held eligible, inasmuch as it was mandatory as per provisions of Factory Act, 1948. Similarly, the Tribunal in the case of M/s. Millipore India ....