2018 (6) TMI 1197 - AT - Service Tax

CENVAT credit - whether the appellant are entitled to Cenvat credit of service tax paid on Garden Maintenance Service and Environment Protection Service during the period October 2013 to March 2015? - Held that - The Garden Maintenance Service and Environment Protection Service are in compliance with pollution control laws and relates to their manufacturing unit - This Tribunal in the case of M/s Gmm Pfaulder Ltd 2016 (12) TMI 334-CESTAT Ahmedabad held that service tax paid on such service is admissible to credit - appeal allowed - decided in favor of appellant.

Summary

The appeal was filed against an order-in-appeal regarding entitlement to Cenvat credit of service tax paid on 'Garden Maintenance Service' and 'Environment Protection Service'. The Tribunal allowed the appeal, citing compliance with pollution control laws and a previous judgment in a similar case. The impugned order was set aside, and the appeal was allowed with consequential relief.