2018 (9) TMI 810

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.... Commr (AR) ORDER Per: S.K. Mohanty Heard both sides. 2. Availment of CENVAT Credit of service tax paid on GTA service for transportation of chemical sludge from the factory of the appellant is the subject matter of dispute in this appeal. The authorities below had denied CENVAT Credit on such service, holding that availment of such credit is confirming to the definition of input servi....

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....uct, observing as under:- "9. That leaves us to consider whether the raw naphtha used to produce the ammonia which is used in the effluent treatment plant is eligible for the said exemption. It is too late in the day to take the view that the treatment of effluents from a plant is not an essential and integral part of the process of manufacture in the plant. The emphasis that has rightly been l....