MANIKGARH CEMENT Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THIS application filed by M/s. Manikgarh Cement seeks waiver of pre -deposit and stay of recovery of demand of CENVAT credit to the tune of Rs. 42,522/ - found to have been irregularly availed by the applicant along with applicable interest and a penalty of Rs. 25,000/ - imposed on them by the original authority and sustained by the Commissioner (Appeals) vide the impugned order. The period of dispute is April, 2008 to September, 2008. Demand is of credit of Service Tax paid by the Appellant on services rendered as 'Management Consultant'.

(2.) AFTER hearing the parties, I find that the dispute is of recurring nature. The appeal is, therefore, admitted.

(3.) THE learned JDR submits that the impugned activity involved measurement of various items such as velocity, flow rate of gases, temperature of exhaust gases, total dust emission, total particulate matter, sulphur -dioxide for Kiln Stack only, oxides of nitrogen, noise level, analysis of suspended solid and BOD at sewage treatment plant, suspended particular matter, respirable particular matter, noise level survey at mines, analysis of water samples at mines etc. It is his submission that these activities are specifically excluded from the levy of service tax under the category "technical inspection and certification" as defined under Section 65(108) of the Finance Act, 1994. He invites my attention to the entry which reads as follows :