RAMESH NAIR

The issue involved in the present case is that whether the appellant is entitled for Cenvat credit on the services related to effluent treatment of the waste generated at the appellant’ s factory and such effluent treatment service availed from the third party agency i.e. Narmada Clean Tech Ltd, Saurashtra Enviro Projects Pvt Ltd and Bharuch Enviro Infrastructure Ltd.

2. Shri Prakash Shah, Learned Counsel along with Shri Mihir Mehta, Learned Advocate and Shri Mohit Raval, Learned Advocate appearing on behalf of the appellant submits that the issue is no longer res-integra as the Hon’ble Supreme Court as well as this Tribunal in various judgments held that the services related to effluent treatment are admissible input service and credit is admissible. He placed reliance on the following judgments: -

 Cheminova India Ltd vs. CCE & ST, Surat -II - E/11732/2014- Final Order dated 28.06.2023

 Adroit Ph