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2018 (4) TMI 1489 - AT - Central ExciseCENVAT credit - input service - services of disposal of effluents arising during the course of manufacture in the appellant’s premises or otherwise - Held that: - the issue is no more res integra, as it has been made mandatory that the wastes of any kind waste needs to be treated before disposing them as per the directions and guidelines of Ministry of Environment and Forest; the State Pollution Control Boards are required to supervise/monitor the said disposal being done as mandated. In the case in hand, the waste disposal arising in the appellant’s factory is being monitored and disposed of as per the guidelines by authorised agencies of Andhra Pradesh State Pollution Control Board. CENVAT credit of service tax paid on the activity of waste disposal by service provider allowed - appeal allowed - decided in favor of appellant.
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