https://www.taxtmi.com/caselaws?id=239230 The court ruled in favor of the appellants, allowing them to claim Cenvat credit for service tax paid on manpower supply service for plantation and lawn maintenance. The judge determined that the service was essential for statutory compliance related to operating the zinc smelter plant, thus falling within the definition of 'input service' under the Cenvat Credit Rules, 2004. The decision overturned the previous denial of Cenvat credit and penalties imposed by the Asstt. Commissioner and Commissioner (Appeals), emphasizing the importance of services indirectly necessary for manufacturing operations and statutory compliance. en-us Fri, 28 Sep 2012 00:00:00 +0530 Wed, 09 Jul 2014 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239230 The court ruled in favor of the appellants, allowing them to claim Cenvat credit for service tax paid on manpower supply service for plantation and lawn maintenance. The judge determined that the service was essential for statutory compliance related to operating the zinc smelter plant, thus falling within the definition of 'input service' under the Cenvat Credit Rules, 2004. The decision overturned the previous denial of Cenvat credit and penalties imposed by the Asstt. Commissioner and Commissioner (Appeals), emphasizing the importance of services indirectly necessary for manufacturing operations and statutory compliance. Case-Laws Central Excise Fri, 28 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239230