2014 (6) TMI 960

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..... 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. .....

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..... he ground that the appellant has availed the Cenvat credit of service tax paid by the service providers in respect of the effluent/waste management in their factory premises. 4. Heard both sides and perused the records. 5. On perusal of the records, we find that the adjudicating authority has held in Order-in-Original at paragraph No. 10 that the said service tax was paid by the service prov .....

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