IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
Appeal Nos. E/42206 & 42207/2014
(Arising out of Order-in-Appeal No.53 & 54/2014 (M – II) dated 3.7.2014 passed by the Commissioner of Central Excise (Appeals), Chennai)
M/s. ESAB India Limited
Dr. P. Ravindran, Advocate for the Appellant
Shri B. Balamurugan, AC (AR) for the Respondent
Honble Shri D.N. Panda, Judicial Member
Date of Hearing / Decision: 01.01.2016
Final Order No. 40005-40006 / 2016
Learned counsel says that pollution control being necessity of law appellant has complied to that law incurring certain expenditure which have suffered service tax. Inadmissibility of CENVAT credit in respect of the service tax suffered having direct relation and intimate connection with the manufacture to prevent pollution, shall be mis-carriage of justice.
2. Revenue supports the adjudication.
3. The proposition of learned counsel appear to be very reasonable and sound for the reason that pollution being an evil that is eradiated by statutory provision and while doing so the expense incurred not being questioned and also the service tax thereon remain undisputed, disallowance of the service tax paid to grant CENVAT credit is inconceivable. Accordingly both the appeals are allowed.
(Dictated and pronounced in open court)