Custom, Excise & Service Tax Tribunal
M/S Dwarikesh Sugar Industries Ltd vs Commr. Of Central Excise & S.T., Meerut ... on 23 November, 2017
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,
REGIONAL BENCH : ALLAHABAD
Ex.Appeal No.70164/17
Arising out of O/A No.HPU/EXCUS/000/APPL-I/230/2016-17 dated 21.11.2016 passed by Commr. (Appeals) of Central Excise & Customs, Meerut
M/s Dwarikesh Sugar Industries Ltd.
APPELLANT(S)
VERSUS
Commr. of Central Excise & S.T., Meerut II
RESPONDENT (S)
APPEARANCE Shri Aalok Arora, Adv. by the Appellant (s) Shri Pawan Kumar Singh,Supdt. (A.R.) for the Revenue CORAM:
MRS. ARCHANA WADHWA, HONBLE JUDICIAL MEMBER DATE OF HEARING/DATE OF DECISION : 23. 11. 2017 FINAL ORDER NO. 71616/2017 Per Mrs.Archana Wadhwa :
The short issue involved in the present appeal is as to whether the services provided by one M/s SGS India Pvt. Ltd. for inspection and certification of co-gen plant of the appellant with regard to assessment of emission of Carbon-di Oxide in the environment would be cenvatable services or not.
2. I find that an identical issue was considered by the Tribunal in the case of Heidelberg Cement India Ltd. Vs. Commr. of Central Excise, Bangalore I reported in 2017 (47) STR 98 (Tri.-Bang.), wherein the consultancy services used for greenhouse gas emission reduction and Carbon Credit Management Services were held to be cenvatable. To the similar effect is another decision in the case of Shree Bhawani Paper Mills Ltd. Vs. Commissioner of Central Excise, Lucknow reported in 2012 (28) STR 409 ( Tri-Del).
3. By following the ratio of the above decisions, I set aside the impugned order and allow the appeal with consequential relief to the appellant. Dictated and pronounced in the open Court (ARCHANA WADHWA) MEMBER (JUDICIAL) mm 2 Ex.Appeal No.70164/17