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2018 (9) TMI 810 - CESTAT MUMBAICENVAT credit - input service - GTA service for transportation of chemical sludge from the factory of the appellant - Held that:- The fact is not in dispute that chemical sludge arising out of manufacturing process is a hazardous waste and its disposal / removal from the factory is not only required for smooth and hassle free manufacturing operations, but also for complying with the requirement of statutory pollution control norms - the service tax paid for transportation of such waste material should be considered as input service, for the purpose of availment of Cenvat benefit - credit allowed - appeal allowed - decided in favor of appellant.
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