https://www.taxtmi.com/caselaws?id=448758 CESTAT Ahmedabad held that effluent treatment services availed by a manufacturing unit from a third-party agency qualify for CENVAT credit as input services. The tribunal ruled that effluent treatment is mandatory under pollution control laws and integral to the manufacturing process, making it necessary for overall production activity. Relying on SC precedent in Indian Farmers Fertiliser Coop. Ltd. v. CCE, Ahmedabad, which established that effluent treatment apparatus is part of the manufacturing process, the tribunal rejected revenue's argument that credit was inadmissible due to service location beyond place of removal. The impugned order was set aside and appeals allowed. en-us Mon, 29 Jan 2024 00:00:00 +0530 Tue, 30 Jan 2024 08:50:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448758 CESTAT Ahmedabad held that effluent treatment services availed by a manufacturing unit from a third-party agency qualify for CENVAT credit as input services. The tribunal ruled that effluent treatment is mandatory under pollution control laws and integral to the manufacturing process, making it necessary for overall production activity. Relying on SC precedent in Indian Farmers Fertiliser Coop. Ltd. v. CCE, Ahmedabad, which established that effluent treatment apparatus is part of the manufacturing process, the tribunal rejected revenue's argument that credit was inadmissible due to service location beyond place of removal. The impugned order was set aside and appeals allowed. Case-Laws Central Excise Mon, 29 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448758