Appeal details
Counselvise Citation
[2047] 140 COUNSELVISE.COM (IDT) 347131 (CESTAT-ALLAHABAD)
Assessee PAN
Bench
Appeal Number
Appellant
Respondent
Appeal Type
CESTAT-Excise
Pronouncement Date
23-11-2047
Judgement Text
"FAX : 0532-2400149 REGISTERED / AD CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL 38,MG Marg Civil Lines,Old Red Building, Allahabad-211001 Regional Branch, Allahabad Dated: 27/11/2037 To Appellant as por address in table below Respondent as per address in table below Final Order No. A/71616/2017-SMIBR] dated 23/41/2017 Lam directed to transmit herewith a certified copy of order passed by the Tribunal under section 35-C(1) of the Central Excise and Salt Act, 1944, a Registrar Application Appeal Name and Address of Appellant £/70164/2017 Dwarikesh Sugar Industries Ltd Dwarikesh Puram,afzalgarh, BIJNOR UP Name and Address of Respondent , C.C.E. & §.T.-Meerut-ii OPPOSITE SHAHEED SMARAK,DELHI ROAD...,BHANSAL] GROUND, MEERUT, UTTAR PRADESH- Copy To 3Advocate(s) /C AALOK ARORA 82-MISSION COMPOUND, SAHARANPUR-247001 4 Bar Association, CESTAT, Allahabad § Director Publications, Customs, Excise. LP. Estate, Delhi 6 M/s Centax Publications Pvt. Ltd., }$12-B, Bhishm Pitamah Marg, Opp ICICI Bank of Defence Colony New Dethi-3 7 Company Law Institute of India Pvt. Lid., No.2 (old n0.36), Vaithyaram Street, T. Nagar, Chennai-17 8 Taxmann Allied Service Pvi. Ltd., 39/32, New Rohtak Road, New Delhi-1 10005 9 LAWCRUX Advisors Pvt. Ltd., LAW House, 1-8, Sector-10, Faridabad 121003 (Haryana) £0 TaxindiaOnline.com Pvt. Lid., 2ud Floor, Vasant Arcade, Vasant Kunj, New Delhi - 110070 11 Mark Professional Services Pvt, Lid,, 108, Everest Block, Adity nclave, Hyderabad ~- 38 12, The JCPAI society, $2, Nagarjuna Hill, Panjagutta Hyderabad.-500082 13 M/S Knowledge Processing Pvt. Hd.(taxmanagementindia.com),FF-19, Ist Floor,Cross River Mall,CBD. Ground,Near Karkardooma Court, Delhi-1 10032 $4C.DR. 18 Office Copy _16 Second Folder Copy oa tte _— ora oe t. Registrar IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, REGIONAL BENCH : ALLAHABAD Ex.Appeal No.70164/17 Arising out of O/A No. HPU/EXCUS/000/APPL-1/230/2016-17 dated 21.11.2016 passed by Commr. (Appeals) of Central Excise & Customs, Meerut M/s Dwarikesh Sugar Industries Ltd. . .APPELLANT(S) VERSUS Commr. of Central Excise & S.T., Meerut II RESPONDENT (S) APPEARANCE Shri Aalok Arora, Adv. by the Appellant (s) Shri Pawan Kumar Singh,Supdt. (A.R.) for the Revenue CORAM: MRS. ARCHANA WADHWA, HON/BLE JUDICIAL MEMBER DATE OF HEARING/DATE OF DECISION ; 23. 11. 2047 [2O1P..... Cinel ORDER NO.SLIGLG Per Mrs.Archana Wadhwa The short issue involved in the present appeal is as to whether the services provided by one M/s SGS India Pvt. Ltd. for inspection and certification of co-gen plant of the appellant with regard to assessment of emission of Carbon-di Oxide in the environment would be cenvatable services or not. 2. I find that an identical issue was considered by the Tribunal in the case of Heidelberg Cement India Ltd. Vs. Commr. of Central Excise, Bangalore I reported in 2017 (47) STR 98 (Tri.-Bang.), wherein the consultancy services used for greenhouse gas emission reduction w Ex. Appeal No, 70164/17 and Carbon Credit Management Services were heid to be cenvatable, To the similar effecy another decision in the case of Shree Bhawani Paper Mills Ltd. Vs. Commissioner of Central Excise, Lucknow reported in 2012 (28) STR 409 ( Tri-Del), 3. By following the ratio of the above decisions, I set aside the impugned order and allow the appeal with consequential relief to the appellant. Dictated and pronounced In the open Court ae Sd/- (Archana Wadhawa) Member(udiciat mm ; wound Peal ee Nr 2 5 weTaa UONAUASsstt, Reger aryes, TeMTyST Ge HAT AE athe wien 5 38,07 aad, 38, M. G. MARG, AL! LAHABAD AGO "
AI Insights
The case involves M/s Dwarikesh Sugar Industries Ltd., the appellant, who appealed against the order of the Commissioner (Appeals) of Central Excise & Customs, Meerut, which presumably denied the cenvat credit for services provided by M/s SGS India Pvt. Ltd. The services in question were related to the inspection and certification of a co-generation plant, specifically concerning the assessment of Carbon-di Oxide emissions. The Tribunal referenced similar cases, notably Heidelberg Cement India Ltd. Vs. Commr. of Central Excise, Bangalore, and Shree Bhawani Paper Mills Ltd. Vs. Commissioner of Central Excise, Lucknow, to conclude that such services are cenvatable. Consequently, the Tribunal set aside the previous order and granted relief to the appellant.
