https://www.taxtmi.com/caselaws?id=239431 The Appellate Tribunal CESTAT Ahmedabad allowed the appeal, holding that the services availed for maintaining the garden around the factory were admissible input services for Cenvat Credit. The Tribunal relied on a previous decision and the mandatory requirement for the Appellant to maintain a green belt as per the Ministry of Environment and Forests. The Tribunal found that similar services had been allowed in a previous case, establishing a precedent for granting Cenvat Credit in this matter. The decision was in favor of the Appellant, emphasizing the obligation to maintain the green belt as a significant factor in determining the admissibility of the services. en-us Wed, 26 Jun 2013 00:00:00 +0530 Wed, 13 Nov 2013 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239431 The Appellate Tribunal CESTAT Ahmedabad allowed the appeal, holding that the services availed for maintaining the garden around the factory were admissible input services for Cenvat Credit. The Tribunal relied on a previous decision and the mandatory requirement for the Appellant to maintain a green belt as per the Ministry of Environment and Forests. The Tribunal found that similar services had been allowed in a previous case, establishing a precedent for granting Cenvat Credit in this matter. The decision was in favor of the Appellant, emphasizing the obligation to maintain the green belt as a significant factor in determining the admissibility of the services. Case-Laws Service Tax Wed, 26 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239431