2015 (7) TMI 307

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....al is directed against order-in-appeal No. SN/127/NGP/2009 dated 27.4.2009, wherein the Commissioner (Appeals) has upheld the order-in-original No. 06/DEM/CND/2008 dated 24.6.2008. 2. The issue involved in the present case is the admissibility of cenvat credit in respect of service of certification of pollution level. The lower authority has denied the cenvat credit of Rs. 36,716/- on the groun....

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....allowed the credit in the following cases:- (1) Manikgarh Cement vs. CCE, Nagpur (order no. A/71/11/SMB/C-IV dated 2.12.2010 passed by the Tribunal) (2) Manikgarh Cement vs. CCE, Nagpur reported in 2011 (22) STR 471 (Tri-Mumbai) He submits that from the above judgments in the appellant's own case, the issue of admissibility cenvat credit in respect of the service in question has attai....

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....e impugned period. Hence the appellants are not entitled to take the credit. Aggrieved from the said order, the appellant is in appeal before this Tribunal. 6. On careful examination of the submission made by both the sides, I find that in this case the appellant has paid service tax on availment of its services against the service tax paid invoices. It is also admitted fact that whether the im....

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....ich was not taxable. The appellant had availed CENVAT credit on two input services, viz. (1) inspection and certification of pollution level; (2) operation and maintenance of sewage treatment plant. The authorities held that these services were not taxable services and, therefore, CENVAT credit of the service tax paid thereon was not admissible to the appellant. Hence the present appeal. 4. Aft....