https://www.taxtmi.com/caselaws?id=200894 The Tribunal allowed the appeal, ruling in favor of the appellant, who had wrongly availed Cenvat credit on services for effluent disposal. The Tribunal considered effluent disposal as an integral part of the manufacturing process, falling within the definition of input services under the Cenvat Credit Rules, 2004. The decision emphasized the importance of interpreting statutory provisions in alignment with practical industrial operations, focusing on environmental protection and regulatory compliance within the manufacturing context. en-us Wed, 05 Apr 2017 00:00:00 +0530 Tue, 01 May 2018 05:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200894 The Tribunal allowed the appeal, ruling in favor of the appellant, who had wrongly availed Cenvat credit on services for effluent disposal. The Tribunal considered effluent disposal as an integral part of the manufacturing process, falling within the definition of input services under the Cenvat Credit Rules, 2004. The decision emphasized the importance of interpreting statutory provisions in alignment with practical industrial operations, focusing on environmental protection and regulatory compliance within the manufacturing context. Case-Laws Central Excise Wed, 05 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200894