2015 (7) TMI 307

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....o. 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 ground that the service is rightly to be termed....

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.... (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 attained finality in favour of the appellant. Therefore....

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....o 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 impugned service is taxable or not is to be decided at the end....

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....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. After considering the submissions, I find that the appellant's ca....