2013 (5) TMI 679

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.... JUDGEMENT 1. Heard arguments on both sides. 2. The short point involved in this case is whether the service tax paid by the appellant on maintenance of garden inside the factory premises can be allowed as Cenvat credit under Cenvat Credit Rules, 2004. The Revenue was of the view that gardening has got no nexus with manufacturing activity and therefore credit has been denied in the proceed....

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....olved is of Rs.81,889/- only and it is quite normal for pollution control authorities to impose such regulations while sanctioning expansion of the factory, I take this submission of the learned counsel as correct. Further there is no finding controverting the claim of the appellant that the garden was in the factory premises. 5. The counsel further relied on the decision of the Hon'ble Karn....