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TMI Blog2015 (7) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee. - Appeal No. E/620/10-Mum - - - Dated:- 9-3-2015 - Ramesh Nair, Member (J),J. For the Appellant : Shri J C Patel, Adv. For the Respondent : Shri N N Prabhudesai, Superintendent (AR) ORDER The appeal is directed against order-in-appeal No. SN/127/NGP/2009 dated 27.4.2009, wherein the Commissioner (Appeals) has upheld the order-in-original No. 06/DEM/CND/2008 dated 24.6.2008. 2. The issue involved in the present case is the admissibility of cenvat credit in respect of service of certification of pollution level. The lower authority has denied the cenvat credit of ₹ 36,716/- on the ground that the service is rightly to be termed as certification of pollution level' and the same is not finding place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the judgments are given below:- Order No. A/71/11/SMB/C-IV dated 2.12.2010:- 2. The facts of the case are that the appellant being a manufacturer of cement availed input service credit under service category of Certification of Pollution Level. The said availment of input service credit was denied to them on the ground that the impugned service was not taxable during the impugned period. Hence the appellants are not entitled to take the credit. Aggrieved from the said order, the appellant is in appeal before this Tribunal. 6. On careful examination of the submission made by both the sides, I find that in this case the appellant has paid service tax on availment of its services against the service tax paid invoices. It is also ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present case. It is not in dispute that the services in question were tax-paid and were used as input services by the appellant. The appellant was very much within their right to claim CENVAT credit of such tax. The Revenue has no case that the services in question were not covered by the definition of input service' under Rule 2(l) of the CENVAT Credit Rules. In this scenario, credit of the amount of service tax paid on these services by the service provider would be admissible to the appellant under Rule 3(1) of the CENVAT Credit Rules. The impugned order is set aside and the appeal is allowed. 6. From the above judgments, it is clear that the issue involved in the present case has been dealt by this Tribunal and held that c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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