#Manufacturing

CESTAT Hyderabad rules that job work constituting manufacture of excisable goods under the Finance Act, 1994, is exempt from service tax, even if the principal reimburses expenses. The ruling clarifies that the nature of the activity-not the reimbursement mechanism-determines tax liability, providing relief to manufacturers engaged in job work agreements.

CESTAT Chandigarh rules that CENVAT credit is allowable on waste disposal and air pollution survey services as 'input services' under Rule 2(l) of the CENVAT Credit Rules, 2004, if they are integral to the manufacturing process. This decision clarifies the eligibility of environmental compliance services for tax credit, impacting manufacturers availing such services.