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2018 (8) TMI 16 - AT - Service TaxCENVAT Credit - input services - services of handling contractors for lifting and disposal of hazardous waste from the factory - Held that:- The fact is not under dispute that the hazardous waste in the form of sludge, solid waste, generated from effluent treatment plant were required to be removed from the factory, in order to keep the environment free and unpolluted - Considering the nature of waste generated by the manufacturer and its effect on the environment, the Maharashtra State Pollution Control Board, the regulatory authority for pollution control, have also prescribed the norms for disposal of hazardous waste from the factory. It has been decided in the case of Vardhman Special Steels Ltd. vs. CCE & ST, Chandigarh [2016 (10) TMI 238 - CESTAT CHANDIGARH], that disposal of hazardous waste is an essential activity for manufacture of final product and the services availed for such activity should be considered as input service. Credit allowed - appeal allowed - decided in favor of appellant.
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