TaxTMI 
TaxTMI 
2013 (11) TMI 407
X X X X Extracts X X X X
X X X X Extracts X X X X
...., DR, for the Respondent. ORDER The appellants are manufacturers of zinc and other excisable goods. The dispute in this case is as to whether they are eligible for Cenvat credit of service tax paid on the manpower supply service availed for plantation, maintenance of lawn, etc. The deptt. being of the view that this service is not covered by the definition of 'input service', issued a show cause....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... subject to certain conditions, one of which was that the 33% of the total area of the factory premises shall be covered by tree plantation, that in terms of the conditions subject to which permission to set up the zinc smelter plant was given by the Rajasthan State Pollution Control Board, the appellant were bound to have tree plantation in 33% of the total area and in the event of failing to mee....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sioner (Appeals) and pleaded that the service in question has no nexus with the manufacture of final product and hence is not covered by the definition of input service. 5. I have considered the submissions from both the sides. The definition of 'input service' as given in Rule 2(l) of Cenvat Credit Rules, 2004 during the period of dispute covered the "services used by a manufacturer whether dire....