2013 (12) TMI 1128

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..... ant seeks waiver of pre-deposit and stay of recovery against denial of CENVAT credit of Rs.1,78,430/- on 'garden maintenance service for the period from October 2005 to December 2009. On a perusal of the records and hearing both sides, we have found prima facie case for the appellant inasmuch as (a) the appellant could not have run their industrial plant without the consent of the Karnataka State .....

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..... submitting that no nexus between the appellant's manufacturing activity and landscaping and gardening of their factory premises has been made out. The Hon'ble High Court's ruling is ample answer to this apprehension of the respondent inasmuch as 'modernisation', 'renovation', 'repairs', etc. are specified ingredients of 'input service' defined under Rule 2(l) of the CENVAT Credit Rules, 2004. 2. .....

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