CENVAT Credit of Service Tax Allowable on Effluent Treatment Service in Relation to Manufacture of Final product covered under Input Service: CESTAT [Read Order]

By Shabna Rahim - On October 26, 2023 4:30 pm - 2 mins read
CENVAT Credit - Service Tax - Effluent Treatment Service - Relation to Manufacture - Final product - Input Service-CESTAT-TAXSCAN

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the effluent treatment service received by the assessee is in or in relation to the manufacture of the final product was admissible as input service and CENVAT credit must be allowed.  UPL Ltd, the appellant assessee was engaged in waste treatment…

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