https://www.taxtmi.com/caselaws?id=250451 The judgment allowed the appeal in favor of the appellant, setting aside the denial of Cenvat credit for service tax on grass shifting and water removal services outside the factory. The decision emphasized the essential nature of these services for plant operation and environmental compliance, citing previous Tribunal decisions supporting the necessity of such services for pollution control and smooth plant functioning. The demand for denying the credit was deemed unsustainable on both substantive and procedural grounds, with the appellant not suppressing any facts and the demand being time-barred under the statutory limitation period. en-us Mon, 24 Feb 2014 00:00:00 +0530 Wed, 13 Aug 2014 08:36:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250451 The judgment allowed the appeal in favor of the appellant, setting aside the denial of Cenvat credit for service tax on grass shifting and water removal services outside the factory. The decision emphasized the essential nature of these services for plant operation and environmental compliance, citing previous Tribunal decisions supporting the necessity of such services for pollution control and smooth plant functioning. The demand for denying the credit was deemed unsustainable on both substantive and procedural grounds, with the appellant not suppressing any facts and the demand being time-barred under the statutory limitation period. Case-Laws Central Excise Mon, 24 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250451