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TMI Blog2014 (7) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... to provide canteen facility to the workers for which they have availed the outdoor catering service and hence this service has to be treated as service availed in or in relation to manufacture of final product. As regards, the service of manpower supply for maintaining green belt and lawn, the same has been availed to comply with the directions of Rajasthan State Pollution Control Board under their letter dated 8th January 2008 under which while permitting the discharge of Industrial/Domestic effluents from the factory, the Pollution Control Board has put a condition that 33% of the total area of the factory premises shall be covered by the tree plantation. Since, without maintaining the green belt around the factory, the manufacturing o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availed on these services was ₹ 5,52,594/-. The department being of the view that these services have no nexus with manufacture and are not eligible for Cenvat credit, issued a show cause notice for recovery of the Cenvat credit alongwith interest and imposition of penalty. The show cause notice was adjudicated by the Assistant Commissioner vide order-in-original dated 26/6/10 by which he confirmed the above-mentioned Cenvat credit demand alongwith interest and imposed penalty of equal amount on the appellant. On appeal being filed to Commissioner (Appeals), the Commissioner (Appeals) vide order-in-appeal dated 29/4/11 upheld the Assistant Commissioner s order against which this appeal has been filed. 2. Heard both the sides. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturing operations would not allowed and hence the service availed for maintenance of lawns and green belt has to be treated as service used in or in relation to the manufacture of final product, that the Tribunal in the case of CCE, Bhavnagar vs. Nirma Ltd. reported in 2010 (20) S.T.R. 346 (Tri. - Ahmd.) and in the case of JBM Auto System Pvt. Ltd. vs. CCE, Chennai reported in 2012 (27) S.T.R. 170 (Tri. - Chennai) has held that the services used for maintaining lawn and green belt are eligible for Cenvat credit, that as regards the eligibility for Cenvat credit of the services used for maintenance of the cycle stand for the workers, this issue also stands decided in the appellants favour by the judgment of the Tribunal in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reported in 2011 (21) S.T.R. 8 (Guj.) and Hon ble Karnataka High Court in the case of CCE, Bangalore - I vs. Bell Ceramics Ltd. reported in 2012 (25) S.T.R. 428 (Kar.). Therefore, the denial of Cenvat credit in respect of outdoor catering service is not sustainable. 7. As regards, the service of manpower supply for maintaining green belt and lawn, the same has been availed to comply with the directions of Rajasthan State Pollution Control Board under their letter dated 8th January 2008 under which while permitting the discharge of Industrial/Domestic effluents from the factory, the Pollution Control Board has put a condition that 33% of the total area of the factory premises shall be covered by the tree plantation. Since, without mainta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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