2020 (5) TMI 609

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.... Present For the Respondent: Shri D. Kanjani, Authorised Representative ORDER RAJU This appeal has been biled by KEC International Ltd. against denial of Cenvat Credit and by Shri Tarun Santra against imposition of penalty. The issue involved in the present case is liability of CENVAT credit on Garden maintenance and housekeeping within the factory premises. 2. Learned counsel for the ....

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....ival submission. I find that the issue regarding admissibility of CENVAT Credit in respect of garden maintenance is squarely covered by the decision of Tribunal in the case of Nhava Sheva Intl. Container Terminal (P.) Ltd. (supra). Relying on the said decision, the impugned order on this ground is set aside and appeal is allowed. 4.1 As far as the admissibility of CENVAT credit on house-keeping....