2015 (4) TMI 363

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....: Ms Indira Sisupal, AC (AR) ORDER Since, the issue involved is in narrow compass, after disposing the stay application the main appeal itself is taken up for disposal. 2. The brief facts of the case are that the adjudicating authority has disallowed the cenvat credit of Rs. 97,391/- as ineligible credit availed on 'Gardening and House Keeping Services'. On appeal the Commissioner (Ap....

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....ellant is a manufacturer of shampoo and cold cream and paying excise duty. Therefore, to maintain green cover in their factory area as per statutory requirement, it is essential to engage manpower and they are eligible to avail the input service credit. He submits that both gardening and house-keeping services are essential as per the Pollution Control Act and Drug Control Act. He relies upon the ....

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....Tyco Sanmar and M/s. Xomax Sanmar Vs. CCE, Trichy, Final Order No. 917-918/2010 dated 20.08.2010, wherein credit has been disallowed on gardening/landscaping etc as these services are not related to the manufacture of final products. 5. I have carefully examined the submission of both the sides. On perusal of the records, I find that the short issue to be decided is whether the appellant is eli....