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TMI Blog2013 (11) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... ower supply for maintenance of lawn and green belt around the factory - Held that:- expression would cover not only the services which are directly essential for manufacturing operation but would also cover the services which are indirectly essential for manufacturing operation like the services required for compliance with the statutory provisions. Permission given by the Rajasthan State Poll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods. The dispute in this case is as to whether they are eligible for Cenvat credit of service tax paid on the manpower supply service availed for plantation, maintenance of lawn, etc. The deptt. being of the view that this service is not covered by the definition of input service , issued a show cause notice for recovery of allegedly wrongly availed Cenvat credit of Rs. 32,806/- along with inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... premises shall be covered by tree plantation, that in terms of the conditions subject to which permission to set up the zinc smelter plant was given by the Rajasthan State Pollution Control Board, the appellant were bound to have tree plantation in 33% of the total area and in the event of failing to meet this requirement, the permission to operate zinc smelter plant was liable to be cancelled an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f final product and hence is not covered by the definition of input service. 5. I have considered the submissions from both the sides. The definition of input service as given in Rule 2(l) of Cenvat Credit Rules, 2004 during the period of dispute covered the services used by a manufacturer whether directly or indirectly in or in relation to the manufacture of final product and clearance of fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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