9911796707
TMI Blog2013 (1) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that:- The first appellate authority has relied upon the various judgments to come to a conclusion to hold that appellant is eligible to avail cenvat credit & also taken note of the NOC issued by the Gujarat Pollution Control Board issued vide No. GPCB/CTE/SRT-2030/25604 dated 20.11.2009 specifically laying down the condition that adequate plantation shall be carried out all along the perip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e against the order in appeal vide which the first appellate authority has set-aside the order in original which confirmed the demand of an amount which was availed as ineligible cenvat credit. 2. After hearing both sides, I find that the relevant facts that arise for consideration are that the respondent herein had availed cenvat credit of the service tax paid by the service provider, who was t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia Pvt. Limited 2012 (26) STR 514 (Kar.) and produces the copy. 5. On careful consideration of the submissions made by both sides, I find that the first appellate authority has relied upon the various judgments to come to a conclusion to hold that appellant is eligible to avail cenvat credit. He has also taken note of the NOC issued by the Gujarat Pollution Control Board issued vide No. GPCB/CTE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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