TMI Blog2016 (12) TMI 1380X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the appellant. In the absence of which, it will be difficult for the appellant to promote his business. Further, the incineration service is also an input service as the appellant is under a statutory obligation to dispose of the waste, failing which, he would attract penal consequences - on both the services, the appellant is entitled to CENVAT credit - credit on training services and incineration services allowed. As regard to the security agency service, the learned counsel for the appellant did not press for CENVAT credit as the said security was provided at the residence of senior officer and the same has nothing to do with the manufacturing process - denial of CENVAT credit on security agency service upheld. Appeal allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t amounting to ₹ 4,08,773/- and also proposed penalty and interest. Appellant filed reply controverting the allegation in the show-cause notice and submitted that all these services fall in the definition of input service and the CENVAT credit has been rightly availed by the appellant. The Deputy Commissioner vide the impugned order confirmed the demand and also appropriated ₹ 20,655/- along with interest of ₹ 13,765/- paid by the appellant towards CENVAT credit availed on security agency service. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A), who upheld the Order-in-Original and rejected the appeal of the appellant. 3. Heard both the parties and perused the records. 4. Learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t under Indian Environmental Protection laws. He further submitted that the disposing of waste generated out of manufacture is a statutory obligation of the appellant and violation of the same would attract penal consequences. Therefore the incineration services availed by the appellant is a direct and necessary correlation with the manufacturing processes of the appellant and thereby eligible as an input service for the purpose of CENVAT credit. In support of this, the learned counsel relied upon the decision in the case of CCE vs. Lupin Ltd.: 2012 (28) S.T.R. 291 wherein the Tribunal has categorically held that waste management is a statutory requirement and engaging third parties for such waste management to remove the waste from factory ..... X X X X Extracts X X X X X X X X Extracts X X X X
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