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TMI Blog2016 (5) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... 0681/2016 - Dated:- 2-5-2016 - SHRI P.K. CHOUDHARY, JUDICIAL MEMBER For the Appellant : Shri S. Venkatachalam, Advocate For the Respondent : Shri R.Chandrashekaran, AC (AR) ORDER M/s.Agni Steels (P) Ltd., (Sponge Iron Division), the appellants herein are engaged in the manufacture of Sponge Iron and are availing cenvat credit on inputs and capital goods and input services. On verification, it was noticed that appellants have availed input service credit on the invoices issued by M/s.Ekdant Enviro Services Pvt. Ltd. M/s.Enviro Care India Pvt. Ltd. who have provided the services of testing of air dispersion, air pollution stack monitoring and noise survey in and around their factory premises which is mandated by the Po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoices were subsequently issued covering such debit notes. He submits that these services were rendered by M/s.Krishnapatnam Port Company Ltd. who is acting as an agent of the appellant company. He drew my attention to the invoice dt. 6.7.2013 of M/s.Krishnapatnam Port Company Ltd., (at page 130 of Appeal Paper Book) wherein Railway Receipt No.262005630 dated 3.7.2013 is mentioned and in the Railway Receipt the appellant's name is mentioned and submits that the description of goods mentioned in the said Railway Receipt tallies with invoice issued by M/s.Krishnapatnam Port Company Ltd. 2.1 As regards pollution control issue, he relied on the following decisions :- (1) Ultratech Cement Ltd. Vs CCE Nagpur-2011 (22) STR 289 (Tri.-Mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ench decision in the case of Vandana Global Ltd. Vs CCE Raipur - 2010 (253) ELT 440 (Tri.-LB) which has followed the decision of Hon'ble Supreme Court. Regarding the credit taken on the services of the CHA, Ld. A.R has referred to page 72 of the appeal paper book where the adjudicating authority has discussed the case of Friends Friends Shipping Pvt. Ltd. Vs CCE ST Rajkot 2013 (4) ECS (198) (Tri.-Ahmd.). He submits that facts of the above case are very much identical to the facts of the present case. He further submits that as regards taking of cenvat credit under Rule 9 (5) of CCR 2004 are very clear that has to be interpreted as per the words contained therein. He also drew my attention to page 132 of the appeal paper book which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port of his contention, he relied on the citation of CCE Mysore Vs Chamudi Textiles (Silk Mills) Ltd. - 2011 (270) ELT 531 (Tri-Bang.) 4.1 On limitation, Ld. Advocate relied on the judgement of co-ordinate Bench of the Tribunal of Parekh Plast (India) Pvt.Ltd. Vs CCE Vapi 2012 (25) STR 46 (Tri.-Ahmd.). 5. The short point for consideration is on the eligibility of cenvat credit on debit notes, which stands covered by the decision of the Tribunal in the case of Shree Cement Ltd. Vs CCE Jaipur (supra). In addition, it has to be stated that certification by Pollution Control Board is essential for the running of the factory. The Hon'ble Supreme Court in the case of Indian Farmers Fertilizer Coop Ltd. Vs CCE Ahmedabad 1996 (86) ELT 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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