https://www.taxtmi.com/caselaws?id=243334 The appeal was allowed in favor of the appellant as the judge found a crucial nexus between the statutory requirement of maintaining a green belt as per Ministry of Environment's conditions and the manufacturing activity, making the services eligible for Cenvat credit. The judge referenced previous Tribunal cases to support the decision, setting aside the order denying the credit for green belt maintenance services and imposing penalties. en-us Fri, 22 Feb 2013 00:00:00 +0530 Thu, 30 Jan 2014 06:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243334 The appeal was allowed in favor of the appellant as the judge found a crucial nexus between the statutory requirement of maintaining a green belt as per Ministry of Environment's conditions and the manufacturing activity, making the services eligible for Cenvat credit. The judge referenced previous Tribunal cases to support the decision, setting aside the order denying the credit for green belt maintenance services and imposing penalties. Case-Laws Service Tax Fri, 22 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243334