2016 (5) TMI 784 - AT - Service Tax

Denial of Cenvat credit - Service tax paid availing services of agri-horticulture consultancy - Appellant submitted that the said services were input service for which the service tax paid on that service - Held that - copy of the letter dated 1-9-2015 of the Tamil Nadu Pollution Control Board submitted by the appellant shows that it was directed to develop adequate green belt inside the premises for controlling pollution. The reasoning given in that order is that the emission/noise pollution shall be controlled through this process of green belt development. This ground calls for grant of Cenvat credit considering that the appellant is engaged in the manufacture of the goods mentioned in the Pollution Control Board order requiring emission/noise pollution control. - Decided in favour of appellant

Summary

The Appellate Tribunal CESTAT CHENNAI allowed the appeal of the appellant who was denied Cenvat credit for service tax paid on agri-horticulture consultancy services. The appellant's green belt development for pollution control was considered a valid reason for granting the Cenvat credit.