https://www.taxtmi.com/caselaws?id=235590 The Appellate Tribunal CESTAT NEW DELHI, in a judgment by Ms. Archana Wadhwa, allowed the appellant's appeal regarding the denial of Cenvat credit for service tax paid on horticulture and garden maintenance services. The Tribunal established that horticulture services are eligible for Cenvat credit, following precedents like Millipore India Ltd. vs. CCE, Bangalore. It was clarified that the recipient of services can claim credit even if the service was tax-exempt, and the service provider's assessment cannot be revisited by the recipient. The impugned order was set aside, and both appeals were allowed, granting relief to the appellants. en-us Tue, 11 Jun 2013 00:00:00 +0530 Mon, 29 Jul 2013 09:49:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235590 The Appellate Tribunal CESTAT NEW DELHI, in a judgment by Ms. Archana Wadhwa, allowed the appellant's appeal regarding the denial of Cenvat credit for service tax paid on horticulture and garden maintenance services. The Tribunal established that horticulture services are eligible for Cenvat credit, following precedents like Millipore India Ltd. vs. CCE, Bangalore. It was clarified that the recipient of services can claim credit even if the service was tax-exempt, and the service provider's assessment cannot be revisited by the recipient. The impugned order was set aside, and both appeals were allowed, granting relief to the appellants. Case-Laws Central Excise Tue, 11 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235590