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2013 (11) TMI 407 - CESTAT NEW DELHICENVAT Credit - Interpretation of definition of 'input service' - 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 - 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 Pollution Control Board to the appellant for operating zinc smelter plant, was subject to the condition of the appellant maintaining 33% of the area as green cover by tree plantation and on their failure to satisfy this condition, the permission granted was liable to be withdrawn. In view this, the service received by the appellant has to be treated as service necessary for compliance with the statutory provisions subject to which the manufacturing activity had been permitted. - Cenvat Credit allowed - decided in favor of assessee.
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