2018 (8) TMI 1658

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..... al, M/s Mysore Petrochemicals Ltd, challenges order-in-appeal no. CD/62/Bel/2016 dated 1st December 2015 of Commissioner of Central Excise (Appeals), Mumbai Zone - II, on disallowance of CENVAT credit for the period from 1st April 2011 to August 2013 availed on procurement of 'rent-a-cab service' and 'gardening service' while upholding the disallowance of CENVAT credit from December 2008 to 31st A .....

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..... clauses. He further submitted that both these services are necessary requirement for furtherance of their activity to ensure transportation of employees to their work place and arising from the specific conditions imposed by Maharashtra Pollution Control Board while issuing consent under section 26 of the Water (Prevention and Control of Pollution) Act 1974 and section 21 of the Air (Prevention an .....

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..... h and, therefore, by no stretch can it be termed to be covered by the exclusionary provision. On a perusal of clause (B), which is extracted in the impugned order, it is not certain whether it is the availment of credit of tax paid on services procured by the appellant which is intended to be excluded by that provision. If that were the intent, it would address an impossible situation - limiting t .....

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