2026 (3) TMI 407

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....te maid Nimbu Fresh"; the appellants avail CENVAT credit during the course of audit department observed that the appellants classified Minute maid Nimbu Fresh under sub-heading 22029020 of first Schedule of Central Excise Tariff Act instead of under 22021020; that the appellants availed CENVAT credit on services used in relation to disposal of waste and conduct of survey to check the air pollution levels. Accordingly, show cause notices, dated 22.04.2014 and 30.06.2014 demanding duty of Rs. 1,33,74,205/- on Minute maid Nimbu Fresh and demand of CENVAT credit of Rs. 2,77,033/- on the disputed services availed, were issued, along with interest and penalties covering the period 01.04.2009 to 30.04.2014. Another show cause notice dated 09.01.20....

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.... (11) TMI 595-CESTAT Mumbai, 2019 (7) TMI 2043CESTAT Allahabad and 2019 (6) TMI 1731CESTAT Allahabad. 3. Learned Counsel for the appellants submits that the CENVAT Credit was correctly availed by the appellants on the services related to disposal of waste; the removal of waste is statutory condition; paras 4.5.3 and 4.5.4 of the regulations issued under the Factories Act, 1948, mandate that the appellant dispose of the waste from their premises periodically. She submits that CESTAT, New Delhi in the case of Hindustan Zinc Ltd., 2017 (7) TMI 387, CESTAT, New Delhi held that credit of such services is available to the appellants; Revenue itself has allowed the credit on the same for the subsequent period by the OIA dated 28.03.2018 and 05.....

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....ue reiterated the findings of the impugned order. 6. Heard both sides and perused the records of the case. Regarding the classification of the Minute Maid Nimbu Fresh containing more than five percent of the fruit pulp under 22029020 was settled by the larger bench of the Tribunal in the case of Brindavan Beverages (supra) held that 64. The fruit juice content of lime or lemon juice in MMNF, Nimbu Masala Soda or Nimbooz has been indicated to be not less than 5% and the Total Soluble solids is also not less than 10%. All the three products namely MMNF, Nimbu Masala Soda and Nimbooz, satisfy the requirements of Regulation 2.3.10 or Regulation 2.3.30. These products, therefore, would classify under Tariff Item no. 2202 90 20 as fru....

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....facturing facility of dutiable / excisable goods without compliance with the directions given by State Pollution Control Board to minimize the pollution under the relevant Pollution Control laws. Compliance with the directions of the State Pollution Control Board if not done by the appellant industry, may result in prosecution of the appellant company and its key personnel under the various Pollution Control laws for violation. Accordingly, we hold that the cenvat credit received on the services for raising the height of tailing dam and maintenance service for pipeline work of tailing dam, used for disposal of industrial waste and polluted water in compliance with Environmental laws is an input service within the meaning of Rule 2(1) of Cen....