2015 (6) TMI 503 - AT - Central Excise

Denial of CENVAT Credit - Gardening service - Held that - As gardening is essential under Pollution Control laws, to maintain quality of ambient air, the same is necessary business related expenses for the manufacturer/assesse, credit allowed - Decided against Revenue.

Summary

The Appellate Tribunal CESTAT MUMBAI dismissed the appeal related to CENVAT Credit on gardening expenses as it is considered necessary business-related expenses for manufacturers to maintain air quality under Pollution Control laws.