2011 (5) TMI 802 - AT - Service Tax

Whether the appellants are entitled for CENVAT credit availed on service tax paid on transportation and clearance of waste arising in their factory during the course of manufacture of final product or not – Held that:- in the case of Ultratech Cement Ltd. (2010 - TMI - 78203 - BOMBAY HIGH COURT) that any service availed by the assessee during the course of their business of manufacturing and the cost of said service has taken part of the cost of production, the assessee is entitled to avail CENVAT credit on such services, transportation and clearance of waste is an activity of the appellant's manufacturing business. Therefore, the appellants are entitled to avail the CENVAT credit on service tax paid on transportation and clearance of waste generated during the course of manufacturing, appeal is allowed