2013 (4) TMI 384

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..... lable, the same are required to be verified with the conditions of the purchase order and those prescribed by CBEC under circular No.97/8/2007-ST dated 23.08.07. The case is therefore remanded back to Commissioner (Appeals) for necessary verification for deciding the admissibility of cenvat credit in remand proceedings. Service tax credit admissibility relating to maintenance of garden - Held t .....

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..... ed in the overall price. The second issue is regarding admissibility of service tax credit of services relating to maintenance of garden. 3. Ld. advocate of the appellant emphasised that as per the copies of the purchase order submitted before Commissioner (Appeals). It was specifically mentioned that the supplies are made against FOR destination. However, Commissioner (Appeals) in paragraph 8 o .....

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..... it is admissible. 6. On the issue of admissibility of cenvat credit on gardening services the appellant has made out a strong case because as per the Gujarat Pollution Control Board permission dated 16.03.06 the appellant was required to maintain a garden which is therefore an obligation under the relevant pollution control law and cenvat credit with respect to the services used for maintaining .....

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