Custom, Excise & Service Tax Tribunal
Evonik Specialty Silica India vs C.C.E-Bharuch on 29 January, 2018
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Zonal Bench 2nd Floor, Bahumali Building, Nr Girdharnagar Bridge, Asarwa Ahmedabad 380 004 Appeal No. : E/10073/2018 Arising out of OIA-VAD-EXCUS-002-APP-338-2017-18 dt 22/08/2017 passed by the Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax (Appeals) VADODARA-I. Evonik Specialty Silica India Private Limited - Appellant(s) Vs C.C.E-Bharuch - Respondent(s)
Represented by For Appellant(s) : Shri V Kansara, Consultant For Respondent(s) : Shri S N Gohil, Authorised Representative CORAM :
Dr D.M. Misra, Hon'ble Member (Judicial) Date of Hearing / Decision : 29/01/2018 ORDER No. A/10204 / 2018 Per : Dr D.M. Misra, Heard both sides.
2. This appeal is filed against OIA-VAD-EXCUS-002-APP-338-2017-18 dt 22/08/2017 passed by the Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax (Appeals) VADODARA-I.
3. The short issue involved in the present appeal is whether the appellants are entitled to avail cenvat credit of Service Tax paid on Enviro-technical and Legal Consultancy Services for the period August 2012 to April 2015. The Ld Advocate Shri V Kansara, for the appellant, submits that the said services are used by the appellant, a manufacturing unit, in relation to Pollution Control, that is, Environmental Monitoring, Testing and Analysis of waste generated during the course of manufacture of finished goods. It is his contention that the services in relation to pollution control has nexus with the manufacturing activity, hence, eligible to credit. In support, he has referred to the decision of this Tribunal in the case of CCE&ST vs. Kanoria Chemicals and Industries Ltd 2015.TIOL.1934.CESTAT.AHM.
4. The Ld AR for the Revenue reiterated the findings of the Ld Commissioner (Appeals).
5. I find that undisputedly services received are relating to Pollution Control activity which has nexus to their manufacturing activity. Therefore, in view of the law laid down by this Tribunal in Kanoria Chemicals and Industries Ltd (supra) case, the service tax on the aforesaid service is eligible to credit.
6. In the result, the impugned order is set aside and the appeal is allowed.
(Dictated and pronounced in the open Court) (D.M. Misra) Member (Judicial) swami 2