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TMI Blog2017 (4) TMI 1343X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices of an independent agency to dispose of the effluents which arise from the manufacturing process and therefore the same is integrally connected with the manufacturing process and therefore fall in the definition of input services - credit allowed - appeal allowed - decided in favor of appellant. - E/21438/2015-SM - Final Order No. 20463/2017 - Dated:- 5-4-2017 - Shri S.S. Garg, Member (J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luent water, generated during the course of manufacture in their plant. It appeared that the appellants have availed and utilized irregular Cenvat credit of ₹ 4,08,799/- for the period from July, 2011 to December, 2012, in contravention of the provisions of Cenvat Credit Rules, 2004. Hence the appellants were issued a show cause notice on 18-1-2013 as to why (i) the input service tax credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the Commissioner (Appeals) has not considered the material fact that the effluent arose during the course of manufacturing operation of final product, which is then collected, stored safely and disposed of in due course of time. Keeping in view the requirement of pollution control laws and the same is integral part of the manufacturing process of the final product. He further submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sal of industrial effluents are vital in safeguarding the environment and the appellant had availed the services of an independent agency to dispose of the effluents which arise from the manufacturing process and therefore the same is integrally connected with the manufacturing process and therefore fall in the definition of input services. Consequently, I allow the appeal of the appellant with co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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