2018 (4) TMI 1489

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....NDRAN.] This appeal is directed against order-in-appeal No. VIZ-EXCUS-001-APP-073-17-18 dated 31/07/2017. 2. Heard both sides and perused the records.   3. On perusal of records it transpires that the issue is regarding denial of CENVAT credit of service tax paid by service providers in respect of disposal of effluents arising during the course of manufacture in the appellant's premises or....

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....ging appellant an amount on which service tax liability is discharged. It is the case of the Revenue that the CENAT credit availed of such service tax is incorrect as the said process of collecting the waste and disposing the same would not get covered under definition of input service under Rule 2(l) of CENVAT Credit Rules 2004.   5. Learned A.R. reiterates the findings of the lower authori....

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....the appellant submitted that the impugned order has been passed without considering the definition of input service as provided in Section 2(1) of Cenvat Credit Rules, 2004. He further submitted that the Commissioner (Appeals) has not considered the material fact that the effluent arose during the course of manufacturing operation of final product, which is then collected, stored safely and dispos....

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.... material on record and the definition of input service as provided in Rule 2(1) of the Cenvat Credit Rules, I am of the view that the impugned order is not sustainable in law because the disposal of industrial effluents are vital in safeguarding the environment and the appellant had availed the services of an independent agency to dispose of the effluents which arise from the manufacturing proces....