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TMI Blog2019 (1) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant had already paid the penalty as per the mandate of sub-section (6) of Section 11(A), there was no requirement of issuance of any show cause notice with regard to the amount of CENVAT credit reversed by the appellant - penalty set aside. CENVAT Credit - input services - environment and pollution control service - Held that:- Tribunal in the case of ESAB India Ltd. [] has extended the CENVAT benefit on such service, holding that prevention of pollution within the factory premises is a statutory requirement and credit of service tax paid on such service should be available to the manufacturer - credit allowed. CENVAT Credit - input services - Tour Operator Service - Held that:- The impugned order that such service was availe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led CENVAT credit in respect of various taxable services. While scrutinizing the records maintained by the appellant, audit wing of the department had observed that certain irregular credit had been availed by the appellant which is not permissible under the statute. Subsequently, out of the irregularly availed CENVAT credit of ₹ 14,63,898/-, the appellant had reversed an amount of ₹ 8,68,069/- and also paid the penalty amount @1% on such reversed credit, under Section 11A(6) of the Central Excise Act, 1944. With regard to the balance CENVAT amount of ₹ 5,95,829/-, the appellant contended before the departmental authorities that the services namely, environment and pollution control, tour operator and architect, design eng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules and accordingly, service tax paid on those services should be available as CENVAT credit to the appellant. 6. On the other hand, the Learned DR. appearing for the Revenue reiterates the findings recorded in the impugned order. He further submits that tour operator service is not in context with sales promotion activity of the appellant and accordingly, the same should not be considered as 'input service' for CENVAT credit. With regard to architect service, he submits that since such service was provided by the service provider in context with construction of factory building and works contract service, as per the exclusion clause provided in the definition of 'input service' under Rule 2(1) ibid, ibid, such services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he considered view that service tax paid on environment and pollution control service should be available to the appellant as CENVAT credit. 10. With regard to Tour Operator Service, I find from the impugned order that such service was availed by the appellant for sending its dealers to outside country on pleasure trip. Since such service is not specifically finding place in the definition of 'input service' under Rule 2(1) ibid, denial of CENVAT credit benefit on Tour Operator Service by the authorities below, is proper and justified. 11. As regards service tax paid on the architect service utilized by the appellant for its construction of factory building, etc., I find that architect service has been specifically defined und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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