2014 (8) TMI 366

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..... e periphery of the industrial premises in such a way that the density of plantation is at least 1000 trees per acre of the land and a green belt of 5 meters width is developed. It was emphasized by the learned advocate that the maintaining of green belt was mandatory and services of such service providers were availed for which the credit has been taken - appellant has prima facie strong case on m .....

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..... ri H.D. Dave, (Advocate) appearing on behalf of the appellant argued that issue involved in the present proceedings related to taking of CENVAT credit with respect to Gardening Services availed by the appellant. It was his case that as per Clause 3(j) of permission granted to the appellant by Gujarat Pollution Control Board, Gandhi Nagar, which is obligatory to carry out adequate plantation all al .....

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..... rd both sides and perused the case records. In view of the case laws relied upon by the appellant, prima facie, the appellant has a strong case on merits. Therefore, asking for a pre-deposit of ₹ 5 Lakhs from the appellant against a duty demand of ₹ 4,62,105/- by the first appellate authority was not justifiable. Accordingly, after allowing the stay application appeal itself is taken u .....

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