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2021 (11) TMI 832 - AT - Central ExciseCENVAT Credit - input services - GTA services for carrying the waste namely ‘sludge’ to the dumping yards - HELD THAT:- The appellants have to remove the waste from the factory to the demarcated dumping yards as required by the Pollution Control Board. If they do not comply with this mandatory requirement, their license for manufacture will be cancelled. Therefore, it can be stated that these services availed by the appellant are in relation to the activity of manufacture within the factory. The very same issue is considered by the Tribunal in the case of AMPHENOL INTERCONNECT INDIA PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE PUNE [2018 (9) TMI 810 - CESTAT MUMBAI] where it was held that the service tax paid for transportation of such waste material should be considered as input service, for the purpose of availment of Cenvat benefit. The credit availed by the appellant is eligible - Appeal allowed - decided in favor of appellant.
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