https://www.taxtmi.com/caselaws?id=201781 CENVAT credit on service tax paid for pollution-level certification was held sustainable because the show-cause notices did not allege failure of the input service test under Rule 2(l) and instead proceeded only on the premise that the service was not taxable. Where service tax has been paid by the service provider and accepted by the jurisdictional authorities, the recipient cannot be denied credit by re-opening the taxability of the provider's service. The certification also had a direct nexus with manufacturing, as it was required for environmental compliance in cement production, so it qualified as an input service. The denial of credit was therefore unsustainable and the assessee succeeded. en-us Tue, 21 Dec 2010 00:00:00 +0530 Mon, 16 May 2011 13:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201781 CENVAT credit on service tax paid for pollution-level certification was held sustainable because the show-cause notices did not allege failure of the input service test under Rule 2(l) and instead proceeded only on the premise that the service was not taxable. Where service tax has been paid by the service provider and accepted by the jurisdictional authorities, the recipient cannot be denied credit by re-opening the taxability of the provider's service. The certification also had a direct nexus with manufacturing, as it was required for environmental compliance in cement production, so it qualified as an input service. The denial of credit was therefore unsustainable and the assessee succeeded. Case-Laws Service Tax Tue, 21 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201781