Appellate Tribunal grants CENVAT credit for service tax on plant maintenance.

The Appellate Tribunal CESTAT CHENNAI allowed the appeal, holding that the appellant is entitled to CENVAT credit for service tax paid on maintenance of effluent treatment plant and sewage treatment plant as mandated by the Pollution Control Board.

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The Appellate Tribunal CESTAT CHENNAI allowed the appeal, stating that the appellant is entitled to CENVAT credit of the service tax paid on maintenance of effluent treatment plant and sewage treatment plant as it is a requirement of the Pollution Control Board.

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