2015 (2) TMI 45

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..... f maintenance of lawns and gardens, I find that the maintenance of lawns and gardens is a condition imposed by the Rajasthan Pollution Control Board, while giving permission to the appellant to operate this factory, as per the provisions of Water (Prevention and Control of Pollution) Act, 1974 and also Air (Prevention and Control of Pollution) Act, 1981. In view of this, I am of the view that service tax credit in respect of the services for maintenance of lawns and gardens is also admissible. As regards, the service tax credit in respect of maintenance of cycle stand, the same is also a necessary requirement and, hence, the same is cenvatable service. As regards maintenance of guest house, I find that the providing and up-keeping of guest .....

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..... issioner (Appeals), vide order-in-appeal dated 1-2-2012 upheld the Assistant Commissioner s order, against which this appeal stands filed. 2. Heard both the sides. 3. Shri S.C. Kamra, Advocate, the learned Counsel for the appellant, pleaded that so far as outdoor catering service is concerned, the same is required to be availed for providing canteen service to the workers which is the requirement of Factories Act and, hence, the same is eligible for Cenvat credit, that in this regard he relies upon judgment of Hon ble Bombay High Court in the case of CCE, Nagpur v. Ultratech Cement Ltd. reported in 2010 (20) S.T.R. 577 (Bom.) = 2010 (260) E.L.T. 396 (Bom.) of Hon ble High Court of Gujarat in the case of CCE, Ahmedabad-I v. Feromatik M .....

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..... e in view of judgment of Hon ble Bombay High Court in the case of CCE, Nagpur v. Ultratech Cement Ltd. (supra), as admittedly the number of workers in the appellant s factory is more than 250 and, hence, the providing of canteen facility to the factory workers is mandatory requirement of the provisions of Section 46 of the Factories Act. As regards the service tax credit of ₹ 27,560/- in respect of maintenance of lawns and gardens, I find that the maintenance of lawns and gardens is a condition imposed by the Rajasthan Pollution Control Board, while giving permission to the appellant to operate this factory, as per the provisions of Water (Prevention and Control of Pollution) Act, 1974 and also Air (Prevention and Control of Pollution .....

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