TaxTMI 
TaxTMI 
2017 (4) TMI 805
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....ties, the appellants are before Tribunal. 2. Learned Counsel for the appellants argued that they are providing Outdoor Catering Services as the Dock Workers (Safety Health and Welfare) Regulations, 2006 provides to maintain canteen facility. He, however, submitted that so far as it relates to the amount recovered from the employees, they are ready to reverse the CENVAT Credit for the period prior to 1.4.2011. He pointed out that even Commissioner (Appeals) has agreed to this proposition. He also relied on the decision of the Hon'ble High Court of Mumbai in the case of Ultratech Cements Ltd. - 2010 (260) ELT 369. 2.1 He further pointed out that even after amendment to the definition of input services w.e.f. 1.4.2011, the appellants are....
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....t a portion of water discharge from sewage treatment plant should be used for plantation in the port premises. He argued that as the consequence they are required to maintain the garden as part of the statutory requirements under environmental regulation under Maharashtra Pollution & Control Board. He relied on the following decisions: - (a) Gateway Terminal - 2015 (39) STR 1027 (Tri-Mum) (b) ITC Ltd. - 2012-TIOL-199-HC-AP (c) Larsen & Toubro Ltd. - 2010-TIOL-497 -CESTAT-MUM 2.4 He also argued that there was no intention to evade any duty and the appellants were of bona fide belief that they are entitled to CENVAT Credit and, therefore, extended period should not have been invoked. He further argued that while they have availed the cred....
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.... are entitled to take credit in so far as it relates to the burden of service borne by the appellant themselves and not recovered from any other party. 4.2 In so far as credit of duty paid on Garden Maintenance Service and Maintenance of Sewage Treatment Plant is concerned, the appellants have highlighted that these are statutory requirements. In support of this, they produced an approval letter of Maharashtra Pollution and Control Board, wherein the following has been included in the Schedule-I in terms and conditions of Maharashtra Pollution and Control Board: - "Terms & Conditions for compliance of Water Pollution Control: 1. A) As per your consent application, you have provided the sewage treatment system with the design capacity of ....