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2017 (8) TMI 1329 - AT - Service TaxCENVAT credit - input services - services rendered by TNWML for disposal of hazardous waste and chemical sludge generating during the course of manufacture - Rule 2 (l) of CCR - Held that: - Various Courts have held that the term ‘in or in relation to’ as mentioned in the definition of the input service is very wide and expensive and any work done in connection with the manufacture and clearance of the final product, whether used directly or indirectly is cenvatable - In the case of India Pesticides Ltd. Vs. CCE & ST, Lucknow [2016 (8) TMI 724 - CESTAT ALLAHABAD], it was held that emergence of hazardous waste and disposal of the same is an activity connected with the business and the same has to be held as admissible cenvatable input service - appeal allowed - decided in favor of appellant.
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