2014 (8) TMI 401

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.... Wadhwa After hearing both sides, I find that the disputed issue in the present appeal relates to availability of Cenvat credit of service tax paid on the service of grass shifting / cutting work and water removing outside the factory during the period 2007-2008 and 2008-2009. By holding that such services cannot be held to be cenvatable input service, the appellants have been denied the benefi....

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....d regular maintenance to eliminate pollution and having pollution free surroundings of the plant and machinery as well as work force engaged in the manufacture of goods. As such, they have contended that cleaning, housekeeping, toilet and water are basic requirements to run a factory and not providing such facilities effect pollution. They have placed reliance on the Tribunal's decision in the....