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TMI Blog2015 (4) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... Since, the issue involved is in narrow compass, after disposing the stay application the main appeal itself is taken up for disposal. 2. The brief facts of the case are that the adjudicating authority has disallowed the cenvat credit of Rs. 97,391/- as ineligible credit availed on 'Gardening and House Keeping Services'. On appeal the Commissioner (Appeals) in the impugned order partially all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ream and paying excise duty. Therefore, to maintain green cover in their factory area as per statutory requirement, it is essential to engage manpower and they are eligible to avail the input service credit. He submits that both gardening and house-keeping services are essential as per the Pollution Control Act and Drug Control Act. He relies upon the Pollution Control Board's consent Order No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal Order No. 917-918/2010 dated 20.08.2010, wherein credit has been disallowed on gardening/landscaping etc as these services are not related to the manufacture of final products. 5. I have carefully examined the submission of both the sides. On perusal of the records, I find that the short issue to be decided is whether the appellant is eligible for availing input service credit on gardening a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal rightly held that the services used for maintaining the garden will be admissible as it is required to maintain green cover as per law. Whereas, the case law relied upon by the Ld. AR M/s. Tyco Sanmar and M/s. Xomax Sanmar (supra) wherein the issue relates to the cenvat credit on landscaping services and the same is not applicable to the facts of the present case. I hold that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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