2013 (11) TMI 608

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..... ppellant is required to maintain a green belt all around their plants - thus the services utilized for maintaining of the green belt around their plant is a obligatory requirement - Cenvat credit on the gardening services required to maintain such a green belt is admissible – Decided in favour of Assessee. - Appeal No. E/10355/2013-EX [DB] - - - Dated:- 26-6-2013 - Mr. M.V. Ravindran and Mr. H .....

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..... y of Environment of Forests, Paryavaran Bhawan, CGO Complex, Lodhi Road, New Delhi-1130003. As per Clause-A (vi) of this letter M/s. IOC is required to maintain a green belt all around their plants. Therefore, the services utilized for maintaining of the green belt around their plant is a obligatory requirement. Cenvat credit on the gardening services required to maintain such a green belt is admi .....

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..... reen belt development. 5. From the above conditions imposed by Ministry of Environment Forests appellants, M/s. IOC is under an obligation to maintain a green belt around their plants. WZB Ahmedabad in a similar situation in Appeal No. E/503/2011 in the case of CCE, Surat-II Vs GSFC Ltd., Surat vide order No. A/10096/WZB/AHD/2013 dt. 11.01.2013 has allowed such credits. Following the ratio of .....

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