TaxTMI 
TaxTMI 
2016 (5) TMI 1205
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....Enviro Care India Pvt. Ltd. who have provided the services of testing of air dispersion, air pollution stack monitoring and noise survey in and around their factory premises which is mandated by the Pollution Control Board. It was noticed that appellants availed input service credit based on debit notes raised by M/s.KI (International) Ltd. on the appellants. The debit notes have been raised by M/s.KI (International) Ltd. for claiming reimbursement of rack handling charges, wagon handling charges and port railway usage charges and service tax thereon paid by them to M/s.Krishnapatnam Port Company Ltd. The adjudicating authority ordered for recovery of the cenvat credit of the service tax of Rs. 16,171/- and Rs. 52,675/- totalling to Rs. 68,....
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....s.Krishnapatnam Port Company Ltd. 2.1 As regards pollution control issue, he relied on the following decisions :- (1) Ultratech Cement Ltd. Vs CCE Nagpur-2011 (22) STR 289 (Tri.-Mumbai) (2) DCM Shriram Consolidated Ltd. Vs CCE Jaipur-2014 (36) STR 1120 (Tri.-Del.) 2.2 On the aspect of eligibility of credit on the basis of debit notes, he relied on the following case law :- (1) CCE Mysore Vs Chamudi Textiles (Silk Mills) Ltd.-2011 (270) ELT 531 (Tri-Bang.) (2) CCE Mysore Vs Chamundi Textiles (Silk Mills) Ltd.-2010 (258) ELT 141 (Tri.-Bang.) (3) Shree Cement Ltd. Vs CCE Jaipur-2013 (29) STR 77 (Tri.-Del.) (4) Jaquar & Co. Ltd. Vs CST Delhi-2015 (39) STR 273 (Tri-Del.) (5) CCE & Cus., Daman V....
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....g of cenvat credit under Rule 9 (5) of CCR 2004 are very clear that has to be interpreted as per the words contained therein. He also drew my attention to page 132 of the appeal paper book which is an invoice issued by K.I. (International) Ltd. where no details have been mentioned in respect of service tax registration, amount of service tax paid. In view of the observations as mentioned above, he submits that the appellant is not at all entitled to cenvat credit. On the aspect of limitation, Ld. A.R mentions that it is the responsibility of the assessee that they should have informed to the department regarding the infirmities in their documents/invoices and hence suppression cannot be ruled out and prays that the entire credit should not ....
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....ertification by Pollution Control Board is essential for the running of the factory. The Hon'ble Supreme Court in the case of Indian Farmers Fertilizer Coop Ltd. Vs CCE Ahmedabad 1996 (86) ELT 177 (SC) has held in para-9 as under :- 9. That leaves us to consider whether the raw naphtha used to produce the ammonia which is used in the effluent treatment plant is eligible for the said exemption. It is too late in the day to take the view that the treatment of effluents from a plant is not an essential and integral part of the process of manufacture in the plant. The emphasis that has rightly been laid in recent years upon the environment and pollution control requires that all plants which emit effluents should be so equipped as t....