2015 (2) TMI 45

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....B.B. Sharma, Authorized Representative (DR), for the Respondent. ORDER The appellants manufacture fertiliser and chemicals. They avail Cenvat credit of central excise duty paid on inputs and capital goods and service tax paid on input services as per the provisions of Cenvat Credit Rules. The point of dispute in this case is as to whether they are eligible for Cenvat credit of service tax pa....

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.... appeal stands filed. 2. Heard both the sides. 3. Shri S.C. Kamra, Advocate, the learned Counsel for the appellant, pleaded that so far as outdoor catering service is concerned, the same is required to be availed for providing canteen service to the workers which is the requirement of Factories Act and, hence, the same is eligible for Cenvat credit, that in this regard he relies up....

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....al in the case of CCE, Bhavnagar v. Nirma Ltd. reported in 2010 (20) S.T.R. 346 (Tri.-Ahmd.) = 2012 (277) E.L.T. 207 (T) and in the case of CCE, Hyderabad v. Voith Turbo Pvt. Ltd. reported in 2011 (21) S.T.R. 52 (Tri.-Bang.), that maintenance of cycle stand is also a necessary requirement for the factory workers, that guest house is used by the guests of the company and hence, the service tax paid....

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....actory workers is mandatory requirement of the provisions of Section 46 of the Factories Act. As regards the service tax credit of Rs. 27,560/- in respect of maintenance of lawns and gardens, I find that the maintenance of lawns and gardens is a condition imposed by the Rajasthan Pollution Control Board, while giving permission to the appellant to operate this factory, as per the provisions of Wat....