2013 (5) TMI 679

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 489/2012 - - - Dated:- 15-3-2013 - Shri Mathew John, J. For the Appellant: Shri Rupesh Sharma, Advocate For the Respondent: Shri K.S.V.V. Prasad, JC (AR) JUDGEMENT 1. Heard arguments on both sides. 2. The short point involved in this case is whether the service tax paid by the appellant on maintenance of garden inside the factory premises can be allowed as Cenvat credit unde .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... bmitted. Presently, the same is before the Tribunal. Though it is not proper to take such evidence on record at the level of Tribunal, considering that the matter involved is of Rs.81,889/- only and it is quite normal for pollution control authorities to impose such regulations while sanctioning expansion of the factory, I take this submission of the learned counsel as correct. Further there is no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X