2018 (2) TMI 472

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....nt Shri A. Mishra, A.R. for the Respondent-Revenue ORDER Per: M.V. Ravindran This Appeal is directed against the Order-in-Appeal No.VAD-EXCUS-004-APP-052/2017-18 dated 24.4.2017 passed by the Commissioner (Appeals I), C. Ex., Customs & Service Tax, Vadodara. 2. Heard both sides and perused the record. 3. On perusal of the record, it transpires that the issue is regarding denial of c....

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....kers is used in the factory premises for control of pollution as the Appellant main manufacture is copper cathode. 5. On a careful consideration of the submissions made by both sides, I find that the ld. Counsel is correct in stating that as regards the service tax liability on the services received at Guest House and the Tribunal in the case of JSW ( SALAV) Ltd. Vs. C.C.E. - 2016 - TIOL - 2078....

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....t credit is available to the Appellant herein. 6. As regards the cenvat credit of the service tax on the wharfage charges for the goods cleared for export, I find that the Division Bench of this Tribunal in the case of C.C.E., Indore Vs. Suraj Impex (India) Pvt. Ltd. - 2016 (41) STR 783 (Tri-Del.) has considered that such service tax paid under the port services is eligible to be availed as cen....