2016 (11) TMI 1166

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..... red by this Tribunal in various judgments, also in the judgment of Hon'ble Bombay High Court in Ultratech Cement Ltd case [2010 (10) TMI 13 - BOMBAY HIGH COURT] and Hon'ble Gujarat High Court in Cadila Healthcare Ltd case [2013 (1) TMI 304 - GUJARAT HIGH COURT], and decided in favour of the Assessee, observing that all these services viz. Environmental Consultancy charges, Third Party Safety charg .....

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..... S.Tax, Vapi. 2. The brief facts of the case are that the Appellants had availed CENVAT Credit on various input services viz. Environmental Consultancy charges, Energy Audit Report charges, Third Party Safety charges, Energy Audit Report charges, and charges relating to Annual Subscription to Sugar Manufacturers' Association. Alleging that the said service do not fall under the scope of the defini .....

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..... td - 2013 (30) STR 3 (Guj) and other judgments of this Tribunal including that of Shree Sayan Vibhag Sahakari Udyog Mandli Ltd Vs. CCE Order No.A/10909/2016, dt.14.09.2016 . 4. The learned Authorised Representative for the Revenue reiterates the findings of the learned Commissioner (Appeals). 5. I find that these services on which the CENVAT Credit had been denied to the Appellant, are conside .....

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