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TMI Blog2018 (11) TMI 1748X X X X Extracts X X X X X X X X Extracts X X X X ..... ny for K. Vaitheeswaran, for the Respondent. JUDGMENT We have heard the Learned Counsel on either side. 2. These appeals by the Revenue under Section 35G of the Central Excise Act, 1944 are directed against the common order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai (for brevity, the Tribunal), dated 25-1-2016 in Appeal Nos. E/40427 to 4043 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Water (Prevention and Control of Pollution) Act, 1974. In terms of the said direction, the assessee was required to maintain a green belt area comprising of 1,000 trees per acre of land and effective usage of water among other conditions. 5. The question was as to whether the assessee was entitled to avail the Cenvat credit in this regard. 6. The Tribunal referred to the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obligation, in an eco-friendly manner, certainly, the tax paid on such services would form part of the costs of the final products. Therefore, the Court held that the Tribunal was right in holding that the service tax paid in all those cases would fall within the definition of 'input services' and that the assessee is entitled to the benefit thereof. Accordingly, the appeal filed by the Revenue w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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