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TMI Blog2010 (12) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... ection and certification of pollution level; (2) operation and maintenance of sewage treatment plant. The authorities held that these services were not taxable services and, therefore, CENVAT credit of the service tax paid thereon was not admissible to the appellant - Held that: - The ratio of the decision in Mahaveer Surfactants (P) Ltd. (2008 -TMI - 32123 - CESTAT CHENNAI), which relates to inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... input services. The lower authorities, upholding the view taken in the relevant show-cause notice, held that the appellant was not entitled to avail CENVAT credit of the service tax paid on any service which was not taxable. The appellant had availed CENVAT credit on two input services, viz. (1) inspection and certification of pollution level; (2) operation and maintenance of sewage treatment pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the input-manufacturer was admissible to the manufacturer of the final product was rejected by the Tribunal, which, after examining the meaning of the expression duty leviable and paid, held that the manufacturer of final product was entitled to take credit of the duty paid on the input. In the case of Koch-Glitsch India Ltd. (supra), the appellant was allowed to take CENVAT credit of the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o take CENVAT credit of the service tax paid on their input service, after rejecting the Revenues plea that such service tax had been wrongly assessed at the service providers end and hence its credit was not admissible to the appellant. 3. I have heard the learned JDR also, who has reiterated the findings of the original authority and the first appellate authority. 4. After considering the subm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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