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TMI Blog2016 (10) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... . Hinduja Foundries Ltd., the appellant herein are the manufacturers of Cast Articles of Iron and Aluminium and are availing cenvat credit of excise duty paid on inputs, capital goods and availing cenvat credit of service tax paid on input services. The appellants have availed Cenvat credit on various input services viz., Courier Services, Noise Monitoring Service, O & M for R.O.Plant, AMC s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... failed to appreciate the purpose for which Noise monitoring service was used. The credit cannot be denied for this service since this service is for the welfare of the employees without which the factory cannot be run. It is a pollution control requirement to run the factory. As regards O & M of RO Plant service which is essential for purification of water used for the manufacturing activity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich Cenvat credit availed wrongly are ineligible input service. He further submitted that no purpose would be served by remanding the matter to the original authority. Therefore, the appeal filed by the appellant may be dismissed. 4. Heard both sides and perused the appeal records. The issue to be decided is whether the four services viz., Courier Service, O&M of RO Plant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the welfare of the employees and is essential for the manufacturing activity and thus is eligible for credit. (c) O & M of RO plant I find that the said service was used for purification of the water used for the manufacturing activity. Manufacturing activity also requires purified water without which the quality of production cannot be maintained. Hence, I hold that the credit is el ..... X X X X Extracts X X X X X X X X Extracts X X X X
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