TMI Blog2010 (12) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... credit availed by them is denied by the lower authorities holding that the service which was availed by them is not a taxable service. 2. The facts of the case are that the appellant being a manufacturer of cement availed input service credit under service category of Certification of Pollution Level. The said availment of input service credit was denied to them on the ground that the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal has held that when the eligibility of such credit has not been questioned at the end of the service provider, input service credit taken by the assessee cannot be denied. He also relied on Koch-Glitsch India Ltd. vs. CCE Cus., Vadodara-I 2009 (13) STR 636 (Tri. Ahm.) wherein this Tribunal has held that it is not in dispute that the service has not provided, when the service is received ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovider and not at the end of service receiver. In that event, if any service availed by the appellant against service tax paid invoices, the appellant is entitled to take input service credit on the same as held by this Tribunal in the case of Caborandum Universal Ltd (supra). Hence I do not find any merit in the impugned order and the same is set aside. The appeal is allowed with consequential r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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