2017 (12) TMI 544

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....n appeal against denial of Cenvat Credit on certain services. 2. Ld. Counsel for the appellant argued that Cenvat Credit on garden services and air travel service have been denied to them. Ld. Counsel argued that they are manufacturer located in Kalwa. He pointed out that due to the nature of operation, they have residential complex within the factory and they are maintaining a green zone within ....

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....l is an essential requirements. He argued that credit of the same needs to be allowed. 3. Ld. AR relies on the impugned order. 4. I have gone through the rival submissions. I find that permission to operate factory has been granted subject to the condition that the appellants maintain a green zone. In these circumstances, Cenvat Credit on gardening service is clearly admissible to the appellants....