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2017 (4) TMI 1343 - CESTAT BANGALORECENVAT credit - input services - treatment and disposal of effluent water, generated during the course of manufacture - Held that: - the disposal 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 - credit allowed - appeal allowed - decided in favor of appellant.
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