https://www.taxtmi.com/caselaws?id=262009 Pollution control and effluent treatment plant services used to meet statutory pollution-control requirements were treated as input services under Rule 2(l) of the CENVAT Credit Rules, 2004. Because the services were mandatorily obtained to comply with prescribed effluent standards under the Water (Prevention and Control of Pollution) Act, 1974 and the permissions issued by the pollution control authority, they had a direct nexus with manufacture and were necessary to keep the factory operational. The treatment of effluent was regarded as an essential and integral part of the manufacturing process, so the related service tax credit was allowable and the Revenue's challenge failed. en-us Tue, 21 Jul 2015 00:00:00 +0530 Wed, 29 Jul 2015 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262009 Pollution control and effluent treatment plant services used to meet statutory pollution-control requirements were treated as input services under Rule 2(l) of the CENVAT Credit Rules, 2004. Because the services were mandatorily obtained to comply with prescribed effluent standards under the Water (Prevention and Control of Pollution) Act, 1974 and the permissions issued by the pollution control authority, they had a direct nexus with manufacture and were necessary to keep the factory operational. The treatment of effluent was regarded as an essential and integral part of the manufacturing process, so the related service tax credit was allowable and the Revenue's challenge failed. Case-Laws Service Tax Tue, 21 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262009