Services for treatment of industrial waste in relation to overall manufacturing activity are input services: CESTAT allows cenvat credit [Read Order]

Services - treatment of industrial waste - overall manufacturing activity - input services CESTAT - cenvat credit - excise - customs - service tax

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed cenvat credit and observed that the services for the treatment of industrial waste in relation to overall manufacturing activity are input services. As per the consent of pollution control board, the appellant, Cheminova India Limited, is required to ensure that air…

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