TMI Blog2018 (4) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... to be denied as the same is no input service as per Rule 2(l) of the CCR 2004. The said reasoning to deny the CENVAT Credit is against the wish of Hon’ble Prime Minister of India, who had initiated ‘Swachchha Bharat Abhiyan’ on 2nd October, 2014 to make the country clean - cleaning service is directly relating to the manufacturing activity of the appellant. Scope of SCN - Held that: - learned C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration number. 2. The brief facts of the case are that the show-cause notice was issued to the appellant to deny CENVAT Credit on the service in question on the ground that the same is not under the provisions of rule 2(l) of the CENVAT Credit Rules, 2004, the learned Commissioner (Appeals) in the impugned order held that there is no mention of Service Tax registration number of service provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit Rules, 2004. The said reasoning to deny the CENVAT Credit is against the wish of Hon ble Prime Minister of India, who had initiated Swachchha Bharat Abhiyan on 2nd October, 2014 to make the country clean. If we do not clean the environment around us, it will defeat the wish of our Hon ble Prime Minister. If our surroundings are clean then we will not face the health problem. Therefore, c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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