2017 (12) TMI 544

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..... the appellants as that is mandatory requirements of the manufacturer. Air travel services can be used for various purposes, which are indeed related to manufacturing operations or related to operations covered by the definition of input service. However, it is also possible that air travel services are used to provide air travel and for the purpose on LTC, etc. of the employees. The issue is .....

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..... ential complex within the factory and they are maintaining a green zone within the factory, in terms of the following requirements of law: i) The consent to operate dated 26/03/2007 issued by the Maharashtra Pollution Control Board to us, i.e. M/s.Mukand Ltd., ii) The application dated 15/12/2010 submitted by us, i.e. M/s. Mukand Ltd. to the Maharashtra Pollution Control Board. iii .....

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..... n these circumstances, Cenvat Credit on gardening service is clearly admissible to the appellants as that is mandatory requirements of the manufacturer. It is seen from the impugned order that credit of air travel service has not been denied in principle. The impugned order denied the credit on the ground that the appellant have failed to show the nexus between the service utilized and the definit .....

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