2015 (12) TMI 1396

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.... For the Respondent : Shri Devender Singh, DR ORDER Per S. K. Mohanty Denial of cenvat credit of service tax paid on manpower services for the purpose of maintenance of garden by the appellant is the subject matter of present dispute. 2. The ld. Chartered Accountant Shri.Bimal Jain, appearing for the appellant submits that the impugned service has been utilised by the appellant to m....

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....Accountant, since utilisation of the disputed service is in relation to observance of the statutory mandates, Cenvat credit of service tax paid on such service is eligible to the appellant. To support his above stand, the ld. Chartered Accountant relies on the decision of this Tribunal in the case of Hindustan Zinc Ltd. Vs. CCE, Jaipur, reported in 2013 (288) ELT 406 (Tri.-Del.) . 4. Per contra....

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....lant. The relevant paragraph in the said decision is extracted herein below:- "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 directly or indirectly in or in relation to the manufacture of final product an....

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....utory provisions subject to which the manufacturing activity had been permitted. The service, in question, is therefore covered by the definition of 'input service'. Therefore the impugned order disallowing the Cenvat credit, is not correct. The same is set aside. This appeal is allowed." 7. The decisions cited by the ld. DR are distinguishable from the facts of the present case. In the....