TMI Blog2014 (8) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... odles, which require use of water and accordingly removal of collected water from the drainage system etc. is a requisite condition for the manufacture of their final product. Demand is duly hit by bar of limitation. Admittedly, the appellant was availing the credit by reflecting the same in their statutory records. In fact the demand was raised on audit objection, which found the above fact fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relates to availability of Cenvat credit of service tax paid on the service of grass shifting / cutting work and water removing outside the factory during the period 2007-2008 and 2008-2009. By holding that such services cannot be held to be cenvatable input service, the appellants have been denied the benefit of Cenvat credit of ₹ 1,18,076.00 along with confirmation of interest and impositi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the plant and machinery as well as work force engaged in the manufacture of goods. As such, they have contended that cleaning, housekeeping, toilet and water are basic requirements to run a factory and not providing such facilities effect pollution. They have placed reliance on the Tribunal's decision in the case of Brakes India Ltd. vs. CCE Mysore [2010 (19) STR 524 (Tri-Bang)]; ISMT Ltd. vs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand is duly hit by bar of limitation. Admittedly, the appellant was availing the credit by reflecting the same in their statutory records. In fact the demand was raised on audit objection, which found the above fact from the records maintained by the appellant. As such, there can be no question of any suppression on the part of the appellant, in which case, the demand raised beyond the normal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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