2018 (7) TMI 3

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....peal is directed against Order-in-Appeal No. PUNEXCUS- 001-APP-498/2017-18 dated 17.10.2017. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in this appeal is whether the appellant is eligible to avail CENVAT Credit of service tax paid by service provider who rendered the services of waste disposal management. It is undisputed that the assessee in this appe....

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....s mandated services, in my view, CENVAT Credit cannot be denied to assessee as these services are in or in relation to the manufacturing activity of the assessee. 5.1 Hon'ble Apex Court in the case of Indian Farmers Fertilizers Coop Ltd. v. Commissioner of Central Excise - 1996 (86) ELT 177 (SC), in paragraph No.9, specifically held as under:- "9. That leaves us to consider whether the raw naph....

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....manufacture of urea and the raw naphtha used in the manufacture of such ammonia to be entitled to the said exemption." 5.2 Plain reading of the above reproduced paragraph will indicate that effluent treatment in a manufacturing area has to be considered in relation to manufacturing activity. 5.3 Further, I find that this Tribunal in the case of CCE & ST v. Kanoria Chemicals and Industries Ltd. ....