https://www.taxtmi.com/caselaws?id=371603 The Tribunal allowed the assessee's appeal, concluding that the Commissioner (Appeals) erred in denying cenvat credit for services used in constructing secured landfill and jarofix storage pond. The Tribunal held that these services are essential for pollution control, qualifying as input services under the Cenvat Credit Rules. The Department's appeal was dismissed, and the Commissioner was directed to exercise caution in future decisions. en-us Thu, 06 Dec 2018 00:00:00 +0530 Fri, 07 Dec 2018 06:52:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371603 The Tribunal allowed the assessee's appeal, concluding that the Commissioner (Appeals) erred in denying cenvat credit for services used in constructing secured landfill and jarofix storage pond. The Tribunal held that these services are essential for pollution control, qualifying as input services under the Cenvat Credit Rules. The Department's appeal was dismissed, and the Commissioner was directed to exercise caution in future decisions. Case-Laws Central Excise Thu, 06 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371603