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2014 (6) TMI 960 - AT - Service TaxWaiver of pre-deposit - Demand of service tax alongwith interest and penalties - Ineligible Cenvat credit - Cenvat credit availed of service tax paid by the service providers in respect of the effluent/waste management in the factory premises - Held that:- the definition of the input service as enshrined in Rule 2(l) of the Cenvat Credit Rules, 2004 clearly envisages the eligibility to avail Cenvat credit of the service tax paid, inasmuch as unless the effluent treatment plant is in place, the manufacturing activity cannot commence is the law of the land today as regards the pollution control norms being implemented by the State Government. Therefore, the appellant is eligible to avail the Cenvat credit on service tax paid on such services rendered to them. - Waiver granted and recovery stayed
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