2017 (10) TMI 196

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..... the CENVAT credit in respect of all the three services received by him - the decision in the case of India Cement Ltd. [2013 (5) TMI 403 - CESTAT CHENNAI], and U.G. Sugars & Industries Ltd. [2011 (6) TMI 627 - CESTAT, NEW DELHI] relied upon - appeal allowed - decided in favor of appellant.
Mr. M.V. Ravindran, Member (Judicial) Sh. M.S. Nagaraja, Advocate for the Appellant. Sh. Raj Kumar, Sup .....

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..... impugned order. As regards the gardening and maintenance services, I find that the Pollution Control Board of Government of India, Ministry of Environment and Forest while granting permission to appellant for putting up a cement plant had directed that appellant should develop a green belt covering at least 33% of the area in and around the cement plant. It is the submission that in order to compl .....

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