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TMI Blog2017 (4) TMI 805X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants are entitled to take credit in so far as it relates to the burden of service borne by the appellant themselves and not recovered from any other party. Garden Maintenance Service - Maintenance of Sewage Treatment Plant - Held that: - it is apparent that credit for the sewage treatment plant and for the garden maintenance cannot be denied as the same are statutory requirement for operating the Port. Interest - Held that: - Interest was required to be paid on credit taken or utilized wrongly. Interest liability will accordingly be modified by original adjudicating authority as per the prevailing provisions of law. Penalty - Held that: - it is a fit case for invocation of Section 80 of the Finance Act, 1994 and, therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Catering Services as the services are not primarily for the personal consumption of the employees but are required under the relevant statutory provisions. For this proposition, he relied on the following decisions: - (a) Gateway Terminal - 2015 (39) STR 1027 (Tri-Mum) (b) Hindustan Coca Cola Beverages - 2015 (38) STR 129 (c) Hindustan Coca Cola Beverages - 2015-TIOL-3003-CESTAT-DEL. 2.2 He further argued that in respect of certain services which were received prior to 1.4.2011, the payment was made after 1.4.2011. He argued that in respect of such credit, the provisions prior to 1.4.2011 should be applied. For this proposition, he relied on the following decision and Board s Circular: - (a) Hindustan Coca Cola Beve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the same should have been utilized and interest should not have been charged on the said credit. 3. Learned AR relied on the impugned order. 4. I have gone through the rival submissions. I find that the appellants had agreed to reverse the CENVAT Credit in so far as it pertains to the amount collected from the employees in respect of the Outdoor Catering Services. For the rest, the appellants have relied on the decision of the Tribunal in the case of Ultratech Cement Ltd. (supra). In the said decision, Hon'ble High Court has held that credit of the Canteen services provided in compliance of statutory provisions is permissible except for the portion relating to the amounts recovered from the employees. Relying on the said de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the design capacity of 4MLD. B) The applicant shall operate the sewage treatment system to treat the sewage so as to achieve the following standards/prescribed under EP Act, 1986 and Rules made there under from time to time, whichever is stringent. (i) Suspended solids Not to exceed 100 mg/l. (ii) BOD 3 days 27 0 C Not to exceed 100 mg/l. C) The treated sewage of 270 CMD shall be recycled and reused on land for gardening and remaining treated sewage shall be disposed into Creek. In view of the above, it is apparent that credit for the sewage treatment plan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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