2010 (12) TMI 1145

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.... The appellant is in appeal against the impugned order wherein input service credit availed by them is denied by the lower authorities holding that the service which was availed by them is not a taxable service. 2. The facts of the case are that the appellant being a manufacturer of cement availed input service credit under service category of Certification of Pollution Level. The said avail....

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.... Chennai vs. Caborandum Universal Ltd. - 2009 (16) STR 181 (Tri.- Chennai) the Tribunal has held that when the eligibility of such credit has not been questioned at the end of the service provider, input service credit taken by the assessee cannot be denied. He also relied on Koch-Glitsch India Ltd. vs. CCE & Cus., Vadodara-I 2009 (13) STR 636 (Tri. Ahm.) wherein this Tribunal has held that it is ....