https://www.taxtmi.com/caselaws?id=77209 The Tribunal held that the appellant, a manufacturer of rubber seals and polymers, was entitled to avail Cenvat Credit on Service tax paid for garden maintenance services under "Manpower supply". This decision was based on the statutory requirement imposed by the Karnataka State Pollution Control Board (KSPCB) for environmental compliance, distinguishing it from previous cases. The Tribunal set aside the Revenue's demand and penalties, allowing the appeal in favor of the appellant with consequential relief. Judgment was pronounced on 22-1-2010. en-us Fri, 22 Jan 2010 00:00:00 +0530 Tue, 21 Dec 2010 19:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77209 The Tribunal held that the appellant, a manufacturer of rubber seals and polymers, was entitled to avail Cenvat Credit on Service tax paid for garden maintenance services under "Manpower supply". This decision was based on the statutory requirement imposed by the Karnataka State Pollution Control Board (KSPCB) for environmental compliance, distinguishing it from previous cases. The Tribunal set aside the Revenue's demand and penalties, allowing the appeal in favor of the appellant with consequential relief. Judgment was pronounced on 22-1-2010. Case-Laws Service Tax Fri, 22 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77209