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TMI BlogCENVAT credit utilizationX X X X Extracts X X X X X X X X Extracts X X X X ..... CENVAT credit utilization X X X X Extracts X X X X X X X X Extracts X X X X ..... e credit on service tax paid on gardening in their premises. Reply By Himansu Sekhar: The Reply: Contentious issue. Decisions neither side. Moreover it appears rule 2(l) and 3 of ccr 2004 do not ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itle the credit. No relation with manufacturing and not mandatory to maintain a garden Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: While I was working in BSNL, the gardening services are not allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed to utilize CENVAT credit. But in some cases the same is allowed as it is required to attract the customers for their business purposes. The decision in this regard by the High Court has not been t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here to the best of my knowledge. Reply By SHIVKUMAR SHARMA: The Reply: Maintain of Garden in the Chemical Industry is obligatory for an assessee under the Environmental law.Hence as per my view IT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C is available. Reply By YAGAY andSUN: The Reply: 2015 (2) TMI 659 - CESTAT MUMBAI M/s. Larsen & Toubro Ltd. Versus Commissioner of Central Excise, Belapur Reply By Ganeshan Kalyani: The Reply: So ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if it is mandatory to comply under a law then the credit would be allowed. Thanks. X X X X Extracts X X X X X X X X Extracts X X X X
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