https://www.taxtmi.com/caselaws?id=310422 Cenvat credit was held admissible on effluent treatment services used to process industrial waste generated during manufacture, because compliance with pollution control permissions made such treatment a statutory necessity for continued production. The Tribunal treated the service as integrally connected with the manufacturing activity, not as a mere post-manufacture or peripheral process. Where a service is required for the business to function lawfully and is part of the uninterrupted manufacturing arrangement, it falls within the scope of input service. Denial of credit on this basis was therefore not sustainable. en-us Wed, 28 Jun 2023 00:00:00 +0530 Tue, 24 Oct 2023 10:31:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310422 Cenvat credit was held admissible on effluent treatment services used to process industrial waste generated during manufacture, because compliance with pollution control permissions made such treatment a statutory necessity for continued production. The Tribunal treated the service as integrally connected with the manufacturing activity, not as a mere post-manufacture or peripheral process. Where a service is required for the business to function lawfully and is part of the uninterrupted manufacturing arrangement, it falls within the scope of input service. Denial of credit on this basis was therefore not sustainable. Case-Laws Central Excise Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310422