2015 (10) TMI 1822

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..... t the Tribunal in the case of CCE, Trichy vs. Sri Rama Vilas Service Limited - [2011 (4) TMI 520 - CESTAT, CHENNAI] disallowed the cenvat credit on gardening services. - decision of the Hon’ble Karnataka High Court in the case of Commissioner of Central Excise, Bangalore vs. Millipore India Pvt. Limited - [2011 (4) TMI 1122 - KARNATAKA HIGH COURT ]. In that case, the Honble High Court held that c .....

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..... the revenue and on perusal of the records, I find that the adjudicating authority denied cenvat credit of ₹ 84,245/- on input service on Gardening and Housekeeping Services. It is seen from the impugned order that the appellant had taken a stand that maintenance of garden and cleanliness of factory is connected to their business activity of production and sale of final products. Learned AR .....

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