CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
                      CHENNAI


                    REGIONAL BENCH - COURT NO. III


                    Excise Appeal No.41409 of 2018
(Arising out of Order-in-Appeal No.68, 69, 70 & 71/2018 (CTA-II) dt. 28.02.2018
passed by Commissioner of Central Excise (Appeals-II), CGST & Central Excise,
Chennai]



M/s.Pennar Industries Ltd.                                      Appellant
Patta No. 452, 90,
Periyapalayam Main Road,
Kannigaipair Village
Uthukottai Taluk
Thiruvallur 601 102.

                           VERSUS


Commissioner of GST & Central Excise,                           Respondent

R &T Section, Chennai Outer Commissionerate, Newry Towers, Anna Nagar Chennai 600 040.

APPEARANCE :

Shri V. Murugadoss, Sr. Executive Shri P. Hari, Sr. Executive For the Appellant Ms. T.Usha Devi, DC (AR) For the Respondent CORAM :

HON'BLE MS. SULEKHA BEEVI, C.S., MEMBER (JUDICIAL) DATE OF HEARING : 19.07.2019 DATE OF DECISION : 19.07.2019 FINAL ORDER No. 40932 / 2019 The above appeal has come up for hearing as per the published cause list.

2. After hearing the submissions by both sides, it is seen that vide Final Order No.43065-43068/2018 dt. 10.12.2018 the Tribunal had disposed the appeals having identical issue. The relevant portion of the said final order is reproduced as under :

"5. The period involved in all these appeals is from Sept.'12 to Sept.'15 and Oct.'15 to Jan.'17. The appellants are aggrieved by disallowance of Cenvat Credit on Housekeeping and Gardening Services. The department has disallowed the credit alleging that these services do not have any nexus with the manufacturing activity. It is brought out from the records and the submissions made by the learned counsel for the appellants that Housekeeping services were not used within the factor premises wherein the finished goods are manufactured and it was necessary for the appellants to keep the premises in a clean and hygienic manner. So also, as per the Factories Act, 1948 read with the provisions of Water (Prevention and Control of Pollution) Act, 1974 and Air (Prevention and Control of Pollution) Act, 1981, the appellants have to maintain a green belt/garden within the factory premises. The Gardening Services were availed for these purposes. The issue has been settled by the jurisdictional High Court in the case of M/s. Wipro Ltd., (supra). Following the said decision, I am of the view that the disallowance of credit is unjustified and requires to be set aside, which I hereby do. The impugned orders are set aside. The appeals are allowed with consequential reliefs, if any."

Following the said decision, I am of the view that impugned order in this appeal cannot sustain and requires to be set aside, which I hereby do so. The impugned order is set aside. Appeal is allowed with consequential relief, if any, as per law.

(dictated and pronounced in court) (Sulekha Beevi, C.S) Member (Judicial) gs 3