https://www.taxtmi.com/caselaws?id=220304 The Tribunal upheld the lower authority's decision and rejected the Revenue's appeal regarding the eligibility of availing cenvat credit for service tax paid on gardening services. The Tribunal found that professional gardening services were necessary to comply with the Pollution Control Board's conditions for maintaining adequate plantation on industrial premises, thus integral to the manufacturing activity. Relying on a High Court decision, the Tribunal concluded that the appellant was entitled to claim cenvat credit for gardening services, emphasizing the importance of regulatory compliance and expert services in meeting industrial premises' requirements. en-us Fri, 11 Jan 2013 00:00:00 +0530 Tue, 29 Aug 2017 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220304 The Tribunal upheld the lower authority's decision and rejected the Revenue's appeal regarding the eligibility of availing cenvat credit for service tax paid on gardening services. The Tribunal found that professional gardening services were necessary to comply with the Pollution Control Board's conditions for maintaining adequate plantation on industrial premises, thus integral to the manufacturing activity. Relying on a High Court decision, the Tribunal concluded that the appellant was entitled to claim cenvat credit for gardening services, emphasizing the importance of regulatory compliance and expert services in meeting industrial premises' requirements. Case-Laws Central Excise Fri, 11 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220304