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TMI Blog2016 (6) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... us with the manufacture of the final product - Decided in favour of assessee. - E/41753 - 41755/2015 - FINAL ORDER Nos. 40868-40870 / 2016 - Dated:- 31-5-2016 - SHRI P.K. CHOUDHARY, JUDICIAL MEMBER For the Appellant : Ms. J. Ragini, Advocate For the Respondent : Shri R. Chandrasekaran, AC (AR) ORDER Since the issue involved in all the three appeals is common, all the appeals are taken up together for disposal. M/s. ABI Showatech (I) Ltd., the appellants herein are engaged in the manufacture of Motor Vehicle Parts and are availing Cenvat credit on inputs, capital goods and input services under Cenvat Credit Rules, 2004. On verification of by the department, it was noticed that the appellants have availed Cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e final product. She further submits that in the case of India Glycols Ltd. (supra), the Delhi Bench of the Tribunal held that Maintenance of green belt is the statutory requirement to be fulfilled by the manufacturer for carrying out the manufacturing activity as per the Ministry of Environment. Hence, she prays that following the ratio, the appeal may be allowed. 3. The Ld. AR, Shri R. Chandrasekaran, AC, appearing on behalf of Revenue reiterated the findings of both the authorities below and submits that the maintenance of garden service is not integrally connected with the manufacturing activity as defined in Rule 2 (l) of CCR and credit of service tax paid on such services cannot be availed. Both the authorities below have rightly d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated the following:- 1. . 2. ... 3. . 4. The unit shall continue to develop and maintain 25% of the total area as green belt not less than 2750 trees planted both within, outside the premises and along the periphery having thick canopy cover, dense peripherals, biomass producing dust absorption characteristic, deep rooted native varieties, to attenuate air and noise pollution and ensure 100% survival of the trees. I find that it is proper to allow the appeals. Therefore, the impugned orders denying Cenvat credit in respect of the impugned service and imposing penalties on the appellants are set aside and the appeals are allowed. (Operative part of the Order Pronounced in the open Court on 31.05.2016) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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