https://www.taxtmi.com/caselaws?id=239889 Cenvat credit was not to be denied merely because service tax had been paid on a service later alleged to be non-taxable; the recipient could not be faulted without the supplier's assessment being reviewed or reopened by the competent authority. Credit was also held admissible on manpower supply services used to maintain lawns and green belts around the factory, as those services had a sufficient nexus with factory operations and compliance with pollution-control directions. On that basis, the credit demand and penalties were unsustainable. en-us Fri, 31 May 2013 00:00:00 +0530 Fri, 08 Nov 2013 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239889 Cenvat credit was not to be denied merely because service tax had been paid on a service later alleged to be non-taxable; the recipient could not be faulted without the supplier's assessment being reviewed or reopened by the competent authority. Credit was also held admissible on manpower supply services used to maintain lawns and green belts around the factory, as those services had a sufficient nexus with factory operations and compliance with pollution-control directions. On that basis, the credit demand and penalties were unsustainable. Case-Laws Service Tax Fri, 31 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239889