Commissioner, Central Excise & Service ... vs M/S Kanoria Chemicals & Industries Ltd on 21 July, 2015
5. I find that undisputedly services received are relating to Pollution Control activity which has nexus to their manufacturing activity. Therefore, in view of the law laid down by this Tribunal in Kanoria Chemicals and Industries Ltd (supra) case, the service tax on the aforesaid service is eligible to credit.