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2021 (9) TMI 1193 - AT - Central ExciseCENVAT Credit - input services - Outward transportation of Hazardous Waste - waste transported from the factory to the M/S Satyen Flourine Industires and Gujarat Paper Mills Association who is supposed to handle the Hazardous waste - transportation cost for disposal of Hazardous waste, borne by the appellant as per the clause in the tri- parte agreement - HELD THAT:- Both the Lower Authorities have denied the Cenvat Credit on Outward Transportation of Hazardous waste relying on Hon’ble Supreme Court Judgment in the case of the COMMISSIONER OF CENTRAL EXCISE SERVICE TAX VERSUS ULTRA TECH CEMENT LTD. [2018 (2) TMI 117 - SUPREME COURT] - However, in the present case the facts are entirely different, as in Ultratech judgment the fact was removal of Excisable Goods and payment of duty however, in the present case the disposal of Hazardous waste is as per the requirement of Gujarat Pollution Control Board and the cost of transportation for disposal of such waste is borne by the appellant. In fact this activity is though the way of transportation but it is the disposal of Hazardous waste which is generating during the course of manufacture. In this fact the service of transportation is covered under the main clause of dentition provided under Rule 2(l) of Cenvat Credit Rules, 2004. Therefore, the judgment of ultratech of the Apex Court is not at all relevant in the facts of the present case. Even though it is a transportation service, but in respect of disposal of Hazardous waste that is the activity related to manufacturing, it is covered under input services definition - the credit is admissible - appeal allowed - decided in favor of appellant.
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