2017 (4) TMI 549

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..... ts on the garden services - it was brought on record that the maintenance of garden is statutory requirement under the Maharashtra State Pollution Control Board - CENVAT credit admissible - appeal allowed - decided in favor of appellant. - E/1122/12 - A/86398/17/SMB - Dated:- 24-2-2017 - Shri Ramesh Nair, Member (Judicial) Shri Karan Sarawagi, CA for the appellant Shri Sanjay Hasija, .....

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..... hich every factory is required to maintain garden in minimum 33% of the factory premises. Therefore, the maintenance of garden is a statutory requirement. Accordingly, the garden in the factory is a necessity to run the factory wherein the manufacture of goods is undertaken. 4. Shri Sanjay Hasija, Ld. Supdt. (AR) appearing for the revenue reiterates the findings in the impugned order. He placed .....

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..... o nexus with the activity of the input in the factory. However, in the present case it was brought on record that the maintenance of garden is statutory requirement under the Maharashtra State Pollution Control Board. As regards the decision of Grasim Industries (supra), credit was disallowed as there is no nexus with the manufacturing activity. In this case also the important aspect of requiremen .....

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