https://www.taxtmi.com/caselaws?id=270092 The Tribunal ruled in favor of the appellant, allowing cenvat credit for service tax paid on manpower services used for garden maintenance within the factory premises. The Tribunal held that the garden maintenance service was essential for compliance with statutory pollution control standards, making it an eligible 'input service' under cenvat credit rules. The decision was based on the necessity of maintaining green cover as mandated by the Pollution Control Board for operating the factory, distinguishing it from other cases cited by the respondent. The impugned order was set aside, and the appeals were allowed in favor of the appellant. en-us Thu, 04 Jun 2015 00:00:00 +0530 Mon, 28 Dec 2015 23:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270092 The Tribunal ruled in favor of the appellant, allowing cenvat credit for service tax paid on manpower services used for garden maintenance within the factory premises. The Tribunal held that the garden maintenance service was essential for compliance with statutory pollution control standards, making it an eligible 'input service' under cenvat credit rules. The decision was based on the necessity of maintaining green cover as mandated by the Pollution Control Board for operating the factory, distinguishing it from other cases cited by the respondent. The impugned order was set aside, and the appeals were allowed in favor of the appellant. Case-Laws Service Tax Thu, 04 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270092