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TMI Blogcenvat credit on services used for disposal of waste from effluent treatment plantX X X X Extracts X X X X X X X X Extracts X X X X ..... cenvat credit on services used for disposal of waste from effluent treatment plant X X X X Extracts X X X X X X X X Extracts X X X X ..... p in a factory is allowed prior to 1.04.2011 and after 01.04.2011 with support of relevant case laws reference if any. Kindly give your opinion at the earliest. Regards, K.G Subramanian mail ID: subramaniankg@microlabs.in Reply By Pradeep Khatri: The Reply: Dear K G Subramanian, We are attaching herewith two judgment for your kind information. 2013 (6) TMI 344 - CESTAT MUMBAI M/s MONA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RCH CATALYST P LTD Versus COMMISSIONER OF CENTRAL EXCISE, THANE-I Other Citation: 2014 (300) E.L.T. 89 (Tri. - Mumbai),Dated: 23/01/2013, E/1091/11 CENVAT credit on sulphuric acid used for treating the effluents in the effluent treatment plant - denial of claim on the premise that the effluent treatment has taken place after the completion of the manufacturing activity and same does not have nex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us with the final product - Held that:- As per Central Pollution Control Board, a manufacturer of these chemicals is essentially required to install effluent treatment plant at their unit. Without installing effluent treatment plant and treating the gases effluents which emerges during the manufacture of these chemicals, the manufacturing process cannot take place. Therefore, treatment of gases ef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fluents is essential part of manufacturing of these chemicals. As appellant has used sulphuric acid as input for treatment of these gases effluents in the effluent treatment plant, which is a process of manufacturing of final product (directly or indirectly), therefore, same is entitled for input credit as per Rule 2(K) of the CENVAT Credit Rules, 2004. In favour of assessee. 2009 (4) TMI 660 - C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ESTAT, NEW DELHI RUCHI SOYA INDUSTRIES LTD. Versus COMMISSIONER OF C. EX., INDORE Other Citation: 2009 (246) E.L.T. 603 (Tri. - Del.) Dated: 24/04/2009L E/2487/2008-SM Stay/Dispensation of pre-deposit - Cenvat/Modvat Regards, Team YAGAY and SUN (Management and Indirect Tax Consultants( Reply By Kadayam Ganapathy Subramanian: The Reply: Dear Sirs, Thanks for giving the below mentioned cita ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion references. But these decisions are relating to availment of input credit for treatment of effluent. Kindly give your valuable opinion with citation references regarding credit availment on services as mentioned in our query. Regards, K.G Subramanian Mail ID: subramaniankg@microlabs.in Reply By Pradeep Khatri: The Reply: If inputs are allowed, then, in our opinion input services woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d also be allowed. Reply By Yatin Bhopi: The Reply: CENVAT credit is eligible for excise duty as well as in service tax also. To produce such type of finished goods (basically chemical industry) effluent treatment plant is an essential activity and it is also part of whole manufacturing process. Without such process State Pollution control board will not give permission to produce the goods. Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply By sreemannarayana B: The Reply: Dear Mr. Subramanian, There is no big difference between present and prior to 01.04.2011 as far as Cenvat credit availment is concerned. However, basic condition to avail the credit ( Present and past) , such input ( Service or goods) should be an input for the output. Except for the capital goods, all the inputs should have one to one direct nexus with the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axable output. In the present case, you can take the credit of service tax, if you are paying Excise duty on the chemical waste while disposing off. However, you cannot take the credit for the goods you manufacture viz., medicines. Further, if you want take the credit, you should be careful of Rule 6. Regards Sreeman. Reply By Naveed S: The Reply: Input service credit for repairs/maintenance o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f factory/factory plant is allowed both prior and after 01.04.2011. Reply By HARISH SAHOO: The Reply: Dear All, In our factory we are producing liquid products. Inside factory premises Effluent treatment plant is constructed. After production of finished goods, whatever waste liquid will be generated same will be treated in the ETP. Then Water (not used for Human Consumption) and waste solid wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll be separated. As per Pollution Control Board Consent approval, we can not run factory with out a ETP.
currently the same ETP is under contract and given to vendor on O & M MONTHLY basis. Kindly clarify the doubt whether I can take service tax credit on such contract exp invoice or not.
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