https://www.taxtmi.com/caselaws?id=268968 The Tribunal confirmed eligibility for Cenvat credit on service tax paid for windmill maintenance. However, a discrepancy arose regarding service tax paid on maintenance of garden or plantation for pollution control. The Tribunal emphasized the necessity of proper recording of material facts and evidence. It concluded that planting trees for pollution control differs from garden maintenance. As the respondent's claim for service tax on such maintenance was valid, the Revenue appeal was dismissed, underscoring the importance of accurate record-keeping to ensure just outcomes. en-us Thu, 09 Jul 2015 00:00:00 +0530 Sat, 27 Feb 2016 13:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268968 The Tribunal confirmed eligibility for Cenvat credit on service tax paid for windmill maintenance. However, a discrepancy arose regarding service tax paid on maintenance of garden or plantation for pollution control. The Tribunal emphasized the necessity of proper recording of material facts and evidence. It concluded that planting trees for pollution control differs from garden maintenance. As the respondent's claim for service tax on such maintenance was valid, the Revenue appeal was dismissed, underscoring the importance of accurate record-keeping to ensure just outcomes. Case-Laws Service Tax Thu, 09 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268968