2010 (6) TMI 315

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..... , SDR, for the Appellant. Shri M.A. Patel, Consultant, for the Respondent. [Order]. -  Short dispute involved in the present appeal filed by the Revenue is that the respondents having availed the credit of service tax paid on services of interior decorator as garden developer and on man power supplier received for gardening activity were served with show cause notice on 7-10-08, proposing .....

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..... . On going through the Commissioner (Appeals)'s order, I find that the respondent's factory being a chemical factory, was covered under Pollution Control norms. The contents of Para 3.3.4 of the Gujarat Pollution Control Board vide their Consent Order for Water and Air for Toilet Soap Plant No. 1561, dated 3-2-04 are reproduced below. "3.3.4 The final treated effluent conforming to the .....

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..... licability of ratio of the law declared by Larger Bench in the case of GTC Industries. It stand held in the said Larger Bench judgment that the Cenvat Credit of service tax paid on the canteen services was held eligible, inasmuch as it was mandatory as per provisions of Factory Act, 1948. Similarly, the Tribunal in the case of M/s. Millipore India referred supra has clearly held that even land sca .....

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