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2010 (1) TMI 301 - AT - Service TaxCenvat Credit- the appellant is a manufacturer of rubber seals, case bottom, bush blanks and polymers. The appellant is availing credit of Service tax paid on ‘manpower supply service. The credit of the Service tax availed by the appellant was disputed by the Revenue on the ground that the Service tax paid on the maintenance of gardens does not come under the purview of input service used in or in relation to the manufacture of final product in terms of Rule 2(1) of the Cenvat Credit Rules, 2004. Held that-in the light of the decision of Coca Cola India Pvt. Ltd. v. CCE, Pune-II, 2009 -TMI - 34433 - BOMBAY HIGH COURT, the appellant is eligible to avail the Cenvat credit of the Service tax paid on the garden maintenance services falling under “Manpower supply”. Thus, the impugned order is incorrect and liable to be set aside. The impugned order is set aside and the appeal is allowed with consequential relief, if any.
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