https://www.taxtmi.com/caselaws?id=310714 CESTAT Ahmedabad allowed the appeal, ruling that effluent treatment services qualify as input services eligible for CENVAT credit. The tribunal held that mandatory effluent/waste treatment under Pollution Control Board regulations is integral to manufacturing activity and overall business operations. Since manufacturers cannot operate without treating effluent/waste as per statutory requirements, such services are directly related to production of finished goods. The location of treatment facilities outside the factory premises was deemed immaterial for credit eligibility. The impugned order denying CENVAT credit was set aside. en-us Fri, 21 Jul 2023 00:00:00 +0530 Thu, 09 Nov 2023 08:51:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310714 CESTAT Ahmedabad allowed the appeal, ruling that effluent treatment services qualify as input services eligible for CENVAT credit. The tribunal held that mandatory effluent/waste treatment under Pollution Control Board regulations is integral to manufacturing activity and overall business operations. Since manufacturers cannot operate without treating effluent/waste as per statutory requirements, such services are directly related to production of finished goods. The location of treatment facilities outside the factory premises was deemed immaterial for credit eligibility. The impugned order denying CENVAT credit was set aside. Case-Laws Central Excise Fri, 21 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310714