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TMI Blog2013 (11) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... in this case is as to whether the appellant, a manufacturer of lead and zinc and ingots, would be eligible for cenvat credit of service tax paid on the services of the man power supply for maintenance of lawn and green belt around the factory. The department being of the being of the view that the appellant would not be eligible for cenvat credit, issued a show cause notice for its recovery along ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the requirement of Rajasthan State Pollution Control Board, that without complying with directives of Rajasthan State Pollution Control, the manufacturing operations would not be allowed, that in view of this, the service, in question, has to be treated as service used in or in relation to the manufacture of final products, that the same view has been taken by the Tribunal in the appellants own ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service in question was not a taxable service and hence, service tax paid by the service provider would not be available to the appellant as cenvat credit, is without any basis as the Hon'ble Punjab & Haryana in the case of CCE, Chandigarh Vs. M/s. Guwahati Carbons Ltd. reported in 2010-TIOL-609-HC-P&H-CX has held that cenvat credit cannot be disallowed in respect of input on the ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence even if service tax has been paid by service provider the same would not be admissible to the appellant, the same is not acceptable as the Apex Court as well as various High Courts in a series of judgements have held that cenvat credit cannot be denied by re-opening the assessment at the end of the buyer of the inputs without review of the assessment by the jurisdictional Central Excise Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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