TMI Blog2011 (7) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 - held that:- decision of the Tribunal in Brakes India Ltd. Vs CCE Mysore [2010 -TMI - 77209 - CESTAT, BANGALORE] holding that, the man power services used for garden maintenance is required as infrastructure for manufacture and clearance of final products is applicable - Cenvat Credit allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... f not less than 1000 trees per acre of land. The requirement of permission of the Tamil Nadu Pollution Control Board is as per Section 41A of the Factories Act, 1948 as amended in 1987 and the consent order has been renewed from time to time. But for the consent order, the assessees cannot carry on manufacture. Therefore, the garden maintenance service has a nexus with the activity of the business ..... X X X X Extracts X X X X X X X X Extracts X X X X
|