2016 (10) TMI 232

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t of service tax paid thereon are allowed - CENVAT credit allowed on courier service. Noise Monitoring service - Held that: - the said service is a pollution control requirement to run the factory. The said equipment is used to control the noise levels in the factory providing an equitable work atmosphere to the workers. The said service used for the welfare of the employees and is essential for the manufacturing activity - credit eligible. O & M of RO plant - Held that: - the said service is 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 the credit is eligible on the said service. AMC ser .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... count the written submission filed by the appellants. He failed to consider the case laws relied on by the appellants, which are in their favour. As far as Courier service is concerned, the Honble Tribunal had held that Courier service is eligible for credit. He further submitted that the LAA 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. As regards pest control service, he submitted that the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2016-TIOL-1346-CESTAT-MAD and thus is eligible for credit. (b) Noise Monitoring service With regard to noise monitoring service, I find that the said service was a pollution control requirement to run the factory. The said equipment was used to control the noise levels in the factory providing an equitable work atmosphere to the workers. I find that the said service was used 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 maintain .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X