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2017 (6) TMI 365 - CESTAT CHENNAIInput tax credit - input services - services rendered by the Tamil Nadu Waste Management Ltd. (TWML) for collection and transportation of the waste to land filing facility at Gummudipoondi - Held that: - these services availed by appellant are very much essential to run manufacturing process and hence are very much used by them in relation to the manufacture of their final products. Such services had necessarily to be availed as per the requirement of Pollution Control Board - the said input service availed is also not barred by exclusion provisions of said Rule 2 (l) - credit allowed - appeal allowed - decided in favor of assessee.
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