https://www.taxtmi.com/caselaws?id=791236 Cenvat credit on services used for construction and modernization of effluent treatment infrastructure in an existing factory is treated as admissible where the services are connected with mandatory pollution control compliance and zero liquid discharge requirements. The exclusion of construction or works contract services does not extend to modernization, renovation or repair of existing plant or factory infrastructure. Because effluent treatment is integral to manufacturing compliance, such services fall within the inclusive scope of input service under Rule 2(l) of the Cenvat Credit Rules, 2004, and the related credit, interest and penalty were set aside. en-us Mon, 04 May 2026 00:00:00 +0530 Fri, 08 May 2026 07:29:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791236 Cenvat credit on services used for construction and modernization of effluent treatment infrastructure in an existing factory is treated as admissible where the services are connected with mandatory pollution control compliance and zero liquid discharge requirements. The exclusion of construction or works contract services does not extend to modernization, renovation or repair of existing plant or factory infrastructure. Because effluent treatment is integral to manufacturing compliance, such services fall within the inclusive scope of input service under Rule 2(l) of the Cenvat Credit Rules, 2004, and the related credit, interest and penalty were set aside. Case-Laws Service Tax Mon, 04 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791236