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TMI Blog2017 (4) TMI 1231X X X X Extracts X X X X X X X X Extracts X X X X ..... t: - the issue is decided in favor of assessee in the case of Commissioner of Central Excise and Service Tax Versus M/s. Rane TRW Steering Systems Ltd. [2015 (4) TMI 704 - MADRAS HIGH COURT], where it was held that where an employer spends money to maintain their factory premises in an eco-friendly manner, the tax paid on such services would form part of the cost of the final products and the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellants are not eligible to Cenvat Credit for Service Tax paid on Gardening service used within their factory while such Gardening service was received and used in compliance with the regulation enforced by Pollution Control authorities 3.The record shows that the Customs, Excise and Service Tax Appellate Tribunal (in short, the Tribunal) vide judgment dated 29.04.2011, partly allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee by way of cenvat credit. 7.Evidently, that the issue raised, is directly covered in favour of the Assessee, by a judgment of the Division Bench of this Court passed in the matter of: Commissioner of Central Excise and S.T. Vs. Rane TRW Steering Systems Limited, 2015 (39) STR 13 (Mad). 8.Accordingly, the question of law framed, will have to be answered, in favour of the Assessee. 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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