2018 (9) TMI 731

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... premises are in compliance with pollution control laws and relates to their manufacturing unit - The Tribunal in the case of M/s Gmm Pfaulder Ltd. [2016 (12) TMI 334 - CESTAT AHMEDABAD] held that it falls under the scope of the definition of 'input service', and accordingly service tax paid on such service is admissible to credit. Appeal allowed - decided in favor of appellant. - Appeal No. E .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Central Excise, Customs and Service Tax - Vadodara-I- 2016 (12) TMI 334-CESTAT Ahmedabad . 5. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 6. I find that the activity of 'Garden Maintenance Service' in the factory premises are in compliance with pollution control laws and relates to their manufacturing unit. The Tribunal in the case of M/s Gmm P .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X