2018 (5) TMI 1047

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....sioner (AR) for the respondent This appeal is directed against order Order-in-Appeal No: PK/31/Thane Appeals/TR/2017-18 dated 15/09/2017 passed by the Commissioner of GST & Central Excise (Appeal-Thane), Mumbai. 2. Heard both the sides and perused the records. 3. The issue involved in this appeal is regarding eligibility to avail CENVAT credit of service tax paid during the period May 201....

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....ied out in the said premises as also for transit insurance of raw materials and finished goods; management service' are for removal of solid waste from the factory premises and are mandated to be performed as per the stipulation of Pollution Control Board, without which they would not get permission to manufacture final products within the factory premises. 4. On careful consideration of th....

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....son to deviate from such view already taken. 5. As regards 'insurance service' it is undisputed that the insurance is in respect of factory premises and plant machinery. Similar issue came up before the Tribunal in the case of Jai Chemicals v. Commissioner of Central Excise, Delhi - V 2015 (40) SIR 345 (Tri.-Del.); Sarita Handa Exports (P) Ltd v. Commissioner of Central Excise, Gurgaon-....

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...., MPCB has appointed approved facilitators and the services rendered by such facilitators in treatment of waste management is taxed under the Finance Act, 1994 and I do not find any reason to disallow such credit to the appellant herein as the provisions of the Environment Act if not met then the factory would be closed down, this is the ratio in the case of Tube Investment of India Ltd v. Commiss....