https://www.taxtmi.com/caselaws?id=447847 CESTAT Ahmedabad held that effluent treatment services qualify for CENVAT credit as input services. Revenue argued these services lacked nexus with manufacturing activity since effluent treatment occurs post-production. The tribunal ruled that pollution control compliance is mandatory for industrial units and effluent treatment is essential for overall manufacturing operations. Citing SC precedent in Indian Farmers Fertiliser Coop. Ltd. v. CCE Ahmedabad, the tribunal found effluent treatment services directly connected to manufacturing process. Revenue's argument regarding service location beyond place of removal was rejected. Appeal allowed, impugned order set aside. en-us Thu, 04 Jan 2024 00:00:00 +0530 Sat, 06 Jan 2024 07:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447847 CESTAT Ahmedabad held that effluent treatment services qualify for CENVAT credit as input services. Revenue argued these services lacked nexus with manufacturing activity since effluent treatment occurs post-production. The tribunal ruled that pollution control compliance is mandatory for industrial units and effluent treatment is essential for overall manufacturing operations. Citing SC precedent in Indian Farmers Fertiliser Coop. Ltd. v. CCE Ahmedabad, the tribunal found effluent treatment services directly connected to manufacturing process. Revenue's argument regarding service location beyond place of removal was rejected. Appeal allowed, impugned order set aside. Case-Laws Central Excise Thu, 04 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447847