2016 (1) TMI 1403 - AT - Central Excise

CENVAT Credit - input services - pollution control - denial on account of nexus - Held that? - The pollution being an evil that is eradiated by statutory provision and while doing so the expense incurred not being questioned and also the service tax thereon remain undisputed disallowance of the service tax paid to grant CENVAT credit is inconceivable - appeal allowed.

Summary

The Appellate Tribunal CESTAT Chennai allowed the appeal regarding inadmissibility of CENVAT credit on service tax incurred for pollution control expenses, stating it would be a mis-carriage of justice. Both appeals were allowed.