2017 (10) TMI 196

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....ent. ORDER 1.   This appeal is directed against Order-in-Original No. TTD-ExCus-000-COM-21-15-16 dated 29.02.2016. 2.   Heard both sides and perused records. 3.   The issue that falls for consideration is denial of CENVAT credit of central excise duty paid on TMT bars and service tax paid on gardening and maintenance services and painting of the plant. ....

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....t.  It is the submission that in order to comply with the conditions of Ministry of Environment and Forest direction they had engaged the services of the professional, who did the gardening and maintenance and discharged the service tax liability.  I find that appellant is eligible to avail the CENVAT credit in respect of all the three services received by him.  This law is settled ....