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India Pesticides Ltd. Versus Commissioner of C. Ex. & S.T., Lucknow

2016 (43) S.T.R. 459 (Tri. - All.) - 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, t .....

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n appeal against order-in-appeal dated 15-12-2014 passed by the Commissioner (Appeals) Customs, Central Excise and Service Tax, Lucknow by which Cenvat credit availed on transportation charges in the process of cleaning and disposal of waste have been disallowed. 2. SCN dated 24-10-2013 was issued for the period April 11 to March 12, as during course of audit it came to notice of the revenue that the appellant have utilised Cenvat credit of ₹ 65,475/- paid vide GAR-7 Challan Number 00052, .....

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acture and clearance of goods, upto the place of removal and does not fall in the ambit of the definition of input service, in terms of Rule 2(1) of CCR, 2004. The appellant contested the show cause notice and the same was adjudicated vide Order-in-Original dated 28-2-2014, confirming the proposed demand on the transportation charges incurred for disposal of hazardous waste, generated in the course of manufacture along with interest and further equal amount of penalty was imposed under Rule 15 o .....

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unctioning of the business, but at the same time the Id. Commissioner finds that the definition of input services, provides that services be used directly or indirectly in the manufacture of final products and clearance of final products up to the place of removal only. Further observed, the inclusive part of the definition also restricts the outward transportation upto the place of removal only. Accordingly considering the transport expenses so incurred, to having been incurred beyond the place .....

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for invoking the clause of 'fraud and suppression' in the absence of any evidence to support the allegation. Accordingly penalty under Rule 15 of CCR was reduced to ₹ 10,000/- (Rupees Ten Thousand only). 3. Being aggrieved the appellant is in appeal before this Tribunal. The Id. Counsel urges that there is no dispute as regards the incurring of transport expenses for disposal of the hazardous waste. Further there is no dispute as evident from the impugned order, that disposal of s .....

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