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TMI Blog2019 (5) TMI 1613X X X X Extracts X X X X X X X X Extracts X X X X ..... ed:- 1-1-2019 - Mr. Anil Choudhary, Member (Judicial) And Mr. Bijay Kumar, Member (Technical) Shri R.K. Mishra, DR - for the appellant Shri H. Bajaj, Advocate - for the respondent ORDER Per Bijay Kumar : Being aggrieved by the impugned Order-in-Appeal No. 82(AG)/CE/JDR/2018, dated, 7.2.2018, passed by Commissioner Audit, CEGST, Jodhpur, the Revenue is in appeal before this Tribunal. 2. The issue involved in this case is regarding admissibility of Cenvat credit of service tax paid on excavation services by the respondent in respect of tailing dam constructed by the respondent and used for disposal of industrial waste and polluted wate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow Cause Notice was issued and the case got adjudicated confirming the demand as per the order of the lower adjudicating authority. Being aggrieved, the respondent filed appeal before the Commissioner (Appeals) (Commissioner, Audit, in this case) who vide the impugned order set aside the order passed by lower authority on the following grounds : 7. I find that the site formation service utilized by the appellant for excavation services utilised by the appellant for excavation services utilised for deepening/excavation of tailing dam, which is a storage place for industrial waste. This is a requirement of Pollution Control department. I further find that the activity of effluent treatment or pollution control is a part of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the department is also of the view that input services used for disposal of industrial waste is in relation to the manufacture of their end product. Therefore, I hold that credit availed by the assessee is admissible to them . 4. Learned AR, on behalf of the Revenue, contests the impugned order on the ground that the Cenvat credit in this case is not available as the same is not being used outside the factory of production among the other grounds. 5. We have considered the rival submissions and perused the case record. This issue is decided in their own case, vide Final Order No. 52328/2018 dated 19.6.2018, wherein, such credit has been held to be admissible. The relevant portion of the order is reproduced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cured for construction of secured land fill and jerofix storage pond, which are used for disposal of industrial waste and polluted water in compliance with Environmental laws is an input service received by the manufacturer indirectly in relation to the manufacture of final products. Accordingly, we hold that the Cenvat credit in dispute is allowable to the appellant. Accordingly we allow these appeals and set aside the impugned orders. The appellant shall be entitled to consequential relief, if any. 6. In view of above, we find no infirmity in the impugned order and uphold the same. Accordingly, we dismiss the appeal filed by the department. (Pronounced in open Court) - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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