2016 (8) TMI 724 - AT - Service Tax

Cenvat credit - availed on transportation charges in the process of cleaning and disposal of waste - prescribed document to avail credit as per the provisions of Rule 9(1)(e) of Cenvat Credit Rules, 2004 - nexus with manufacture and clearance of goods, upto the place of removal - ambit of the definition of input service, in terms of Rule 2(1) of CCR, 2004 - Held that:- the disposal of hazardous waste by the appellant is an essential activity, without which, the final products being excisable insecticides, cannot be manufactured. Thus, the transport service in question have been incurred in relation to the manufacture of final taxable products. - Decided in favour of appellant with consequential relief