Custom, Excise & Service Tax Tribunal
M/S.Mahle Engine Components India Pvt. ... vs Cce, Chennai Iv on 9 November, 2016
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
Appeal No. E/41966/2015
(Arising out of Order-in-Appeal No. 148/2015 (CXA-II) dated 22.6.2015 passed by the Commissioner of Central Excise (Appeals II), Chennai)
M/s.Mahle Engine Components India Pvt. Ltd. Appellant
Vs.
CCE, Chennai IV Respondent
Appearance Shri M. Karthikeyan, Advocate for the Appellant Shri K.P. Muralidharan, AC (AR) for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Date of Hearing / Decision: 09.11.2016 Final Order No. 42145 / 2016 Appellant says that it is requirement of Pollution Control Board that effluent treatment plant and sewage treatment plant is to be maintained. When the maintenance of the service for such plants is taken, service tax was paid thereon. Revenue denied CENVAT credit of the service tax paid on such services.
2. Revenue supports the adjudication.
3. Heard both sides and perused the records.
4. It does not appeal to common sense how pollution control shall be met without maintenance of the above plants. Being indispensable of such services to the manufacturing requirement and also integration thereof, appellant is entitled to CENVAT credit of the service tax paid.
5. In the result, appeal is allowed (Dictated and pronounced in open court) (D.N. Panda) Judicial Member Rex 2