Cenvat credit eligible on Factory Garden Services to Comply with Pollution Regulations

Hubergroup India Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT 1find that the lower authorities had not denied the cenvat credit on gardening service 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...