https://www.taxtmi.com/caselaws?id=171069 The Tribunal allowed the appeal, holding that the appellant, a cement manufacturer, was entitled to input service credit for Certification of Pollution Level service, despite the service being deemed non-taxable. The appellant had paid service tax and met the requirements under Rule 3 of Cenvat Credit Rules, 2004. The Tribunal emphasized that if the eligibility of credit is not questioned by the service provider, the appellant should not be denied the credit. The impugned order was set aside, and the appellant was granted consequential relief. en-us Thu, 02 Dec 2010 00:00:00 +0530 Wed, 08 Jul 2015 18:47:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171069 The Tribunal allowed the appeal, holding that the appellant, a cement manufacturer, was entitled to input service credit for Certification of Pollution Level service, despite the service being deemed non-taxable. The appellant had paid service tax and met the requirements under Rule 3 of Cenvat Credit Rules, 2004. The Tribunal emphasized that if the eligibility of credit is not questioned by the service provider, the appellant should not be denied the credit. The impugned order was set aside, and the appellant was granted consequential relief. Case-Laws Central Excise Thu, 02 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171069