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TMI Blog2017 (7) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... aw in view of the decisions cited by the appellant in the case of M/s Arm Embedded Technologies Pvt Ltd Versus Commissioner of Central Excise, Customs and Service Tax [2016 (7) TMI 1207 - CESTAT BANGALORE], where it was held that the impugned services are eligible input services - appeal allowed - decided in favor of appellant. - E/23747/2014-SM - 20989/2017 - Dated:- 28-6-2017 - Shri S. S. G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n cenvat credit on the strength of unsigned documents and photocopy of invoices which were not in conformity with Rule 9 of Cenvat Credit Rules. Further cenvat credit was denied with regard to Company Secretary Service on the ground that the invoice details are not mentioned. On these allegations a show-cause notice was issued demanding and recovering an amount of ₹ 23,608/- (Rupees Twenty T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e grounds. He further submitted that as far as Company Secretary Service is concerned, in the show-cause notice it is mentioned that invoice details are not available whereas while passing the Order-in-Original, the cenvat credit was denied on the ground that the service is not within the ambit of manufacture of final product and hence not eligible for credit of service tax paid towards the servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncerned, it is a mandatory requirement as per the Pollution Control Act that the manufacturers cannot discharge the toxic effluents generated during the manufacture into sewers or the drainage system unless the same is treated in an Effluent Treatment Plant and the appellant has produced the order of the Pollution Control Board on record. Therefore, this service falls within the definition of inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Coop. Ltd. Vs. CCE, Ahmedabad - 1996 (86) E.L.T. 177 (S.C) 4. On the other hand, the learned AR reiterated the findings of the impugned order. 5. After considering the submissions of both the parties and perusal of the material, I am of the view that the impugned order denying the cenvat credit on Company Secretary Service, Water Treatment Service and Xerox Machine Service is not sustain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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