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2016 (5) TMI 784 - CESTAT CHENNAI

2016 (5) TMI 784 - CESTAT CHENNAI - 2016 (41) S.T.R. 912 (Tri. - Chennai) - 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 pollutio .....

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cate, for the Appellant. Shri B. Balamurugan, AC (AR), for the Respondent. ORDER The appellant being aggrieved by the order of the appellate authority who denied Cenvat credit of the service tax paid availing services of agri-horticulture consultancy came in appeal. It is submitted that the said services were input service for which the service tax paid on that service was entitled to the appellant to the Cenvat credit. 2. Revenue opposes the above proposition supporting the adjudication. 3 .....

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