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TMI Blog2014 (1) TMI 1549X X X X Extracts X X X X X X X X Extracts X X X X ..... y is subject to condition that the appellant unit maintains 33% of the plant area as green belt - Since this is the statutory requirement and without fulfilling the same, the appellant unit would not be allowed to carry out manufacturing activity, the services of manpower supply used for the maintenance of the green belt have nexus with the manufacture of the final product – thus, they would be el ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... selection of plant species planted shall be as per the guidelines of Central Pollution Control Board. The appellant accordingly used the services of manpower supply for development and maintenance of the green belt and availed Cenvat credit of service tax paid on the same. The department being of the view that the service availed by the appellant for development and maintenance of the green belt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y unit has been given subject to condition that 33% of the area shall be developed as green belt and plants as per the guidelines of Central Pollution Control Board shall be planted, that in view of this, the services of manpower supply availed for development and maintenance of green belt, have to be treated as services used in or in relation to manufacture of the final product, as without mainta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e plant area as green belt. Since this is the statutory requirement and without fulfilling the same, the appellant unit would not be allowed to carry out manufacturing activity, the services of manpower supply used for the maintenance of the green belt have nexus with the manufacture of the final product and, hence, would be eligible for Cenvat credit. I find that same view has been taken by the T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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