2015 (9) TMI 1399

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..... ny maintenance of garden in the office premises that should not be allowed. Learned authority shall work out the extent of allowance. So far as art work is concerned, it is explained that it is business related expenditure to discharge social responsibility. He is correct to say that for no contrary finding against the appellant nor also the authority has found anything not connected to busines .....

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..... nsel is correct to submit that maintenance of plantation in the factory to prevent air pollution being necessity of law, CENVAT credit only on that aspect to be allowed. If there is any maintenance of garden in the office premises that should not be allowed. Learned authority shall work out the extent of allowance. 3. So far as art work is concerned, it is explained that it is business related .....

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