cenvat credit on services used for disposal of waste from effluent treatment plant

[Kadayam Ganapathy Subramanian]

Dear sirs,

Whether cenvat credit on services used for disposal of manufacturing waste from effluent treatment plant and for maintenance of such plant set up in a factory is allowed prior to 1.04.2011 and after 01.04.2011 with support of relevant case laws reference if any.

Kindly give your opinion at the earliest.

Regards,

K.G Subramanian

mail ID: [email protected]

AI Summary

Can CENVAT Credit Be Claimed for Waste Disposal Services in Effluent Treatment? Insights on Pre/Post-April 2011 Rules. A discussion on a forum addresses the eligibility of CENVAT credit for services used in waste disposal from effluent treatment plants, specifically before and after April 1, 2011. The initial query seeks clarity on whether such credits are permissible, with references to relevant case laws. Respondents provide various insights, citing judgments that support the allowance of input credits for effluent treatment, arguing that the process is integral to manufacturing and thus eligible for CENVAT credit. They emphasize that effluent treatment is essential for compliance with pollution control regulations, suggesting that input services should also be eligible for credit.