2013 (7) TMI 46

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....Patel, Cons. For the Respondent : Shri H Mathew, AR. Per: H K Thakur: 1. This appeal has been filed by the appellant against OIA NO.PJ/516/VDR-I/2012-13 dt. 27/02/2013. 2. The issue involved in this appeal is admissibility of cenvat credit taken by the appellant on Pest Control services, man-power supply services required for maintaining a garden in the factory premises and credit take....

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....rned, he relied upon the judgment of CCE, Pune-II vs. Raymond Zambaiti Pvt. Ltd. [2010 (03) LCX0121]. 5. Learned A.R. on the other hand argued that the reasoning given by Commissioner(A) is proper and emphasized that the credit has been correctly rejected. 6. After hearing both sides and perusal of the records, as it is a covered matter, the appeal itself is taken for disposal after allowing....

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....d for construction of compound wall around the factory is concerned, it is observed that during the relevant period, construction services utilized for establishing the factory were eligible for cenvat credit. A compound wall around the factory is essential to demarcate the registered factory premises and also to save the manufactured goods from pilferage and potential clandestine removal. Such a ....