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TMI Blog2022 (4) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... oes not stand. In various judgements this Tribunal has considered the admissibility of the CENVAT Credit in respect of garden service. The appellants is entitled for the cenvat credit in respect of maintenance of gardening service - Appeal allowed - decided in favor of appellant. - Excise Appeal No. 11965-11966 of 2019 - A/10303-10304 /2022 - Dated:- 5-4-2022 - MR. RAMESH NAIR, MEMBER (JUDICIAL) Shri S. Suriyanarayanan, Advocate for the Respondent Shri Ghanshyam Soni, Joint Commr.(AR) for the Appellant ORDER The issue involved is the admissibility of the Cenvat Credit in respect of garden maintenance service for the garden being maintained within the factory premises. 2. Shri S. Suriyanarayanan, Learned Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce per se but on the ground that the appellant have not established that the garden is maintained for the purpose of Pollution Control. This reason of the lower authorities is absolutely incorrect on the face of the facts of the case as submitted by the Learned Counsel. It is evident from the consent order of the Pollution Control Committee for renewing the pollution control license that the appellant is required to green up the surrounding of the factory inside and outside. For this reason only the appellant are maintaining the garden, therefore, the entire basis of the department to deny the cenvat credit does not stand. In various judgements this Tribunal has considered the admissibility of the cenvat credit in respect of garden service. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsurance and, therefore it is related to the business of the manufacture. Similarly, in respect of dry cleaning services, the same was used for dry cleaning the uniform of their staff and therefore, forms part of business of manufacturing. With regard to construction, the same is undertaken for construction of premises for the manufacturing activity and it is directly connected with the business of manufacturing and similarly in respect of brokerage, the same is connected with commission paid to the brokers for selling products of the company which amounts to sales promotion. All other services detailed above qualify under input services definition and accordingly, I hold that the appellant is rightly entitled for Cenvat credit of the tax p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e a statutory obligation, when the employer spends money to maintain their factory premises in an eco-friendly, manner, certainly, the tax paid on such services would form part of the costs of the final products. In those circumstances, the Tribunal was right in holding that the service tax paid in all these cases would fall within the input services and the assessee is entitled to the benefit thereof. In that view of the matter, we do not see any infirmity in the order passed by the Tribunal. Accordingly, the substantial questions of law framed in this appeal are answered in favour of the assessee and against the revenue. The appeal is dismissed. 6. As per my above discussion and finding which are supported with the above case laws, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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