2016 (11) TMI 1404 - AT - Central Excise

CENVAT credit - maintenance of effluent treatment plant and sewage treatment plant - Held that - It does not appeal to common sense how pollution control shall be met without maintenance of the above plants. Being indispensable of such services to the manufacturing requirement and also integration thereof, appellant is entitled to CENVAT credit of the service tax paid - credit allowed - appeal allowed - decided in favor of assessee.

Summary

The Appellate Tribunal CESTAT CHENNAI allowed the appeal, stating that the appellant is entitled to CENVAT credit of the service tax paid on maintenance of effluent treatment plant and sewage treatment plant as it is a requirement of the Pollution Control Board.