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2018 (7) TMI 3 - CESTAT MUMBAICENVAT Credit - input services or not - Services of waste disposal management - whether the appellant is eligible to avail CENVAT Credit of service tax paid by service provider who rendered the services of waste disposal management? - Held that:- Tribunal in the case of CCE & ST v. Kanoria Chemicals and Industries Ltd. [2015 (7) TMI 970 - CESTAT AHMEDABAD] has held that CENVAT credit on effluent treatment plant has to be considered as eligible CENVAT credit as Pollution Control Boards of the respective states have put in place, a mechanism that before any permission is granted the compliance of waste management is put in place. The appellant is entitled for availment of CENVAT credit on service tax paid on hazardous waste management service - appeal allowed - decided in favor of appellant.
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