9911796707
TMI Blog2017 (6) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... s credit availed by appellant of the service tax paid on services rendered by the Tamil Nadu Waste Management Ltd. (TWML) for collection and transportation of the waste to land filing facility at Gummudipoondi. Accordingly, department issued SCNs dt. 01.12.2014, 08.08.2014 and 02.12.2015 for various periods to the appellants proposing recovery of service tax input credit allegedly wrongly availed as follows :- S.No. Appeal No. Date of SCN Period Service tax amount sought to be recovered 1. E/42038/2016 01.12.2014 01.12.2013 to 31.10.2014 1,01,390 2. E/42039/2016 08.08.2014 07.2013 to 30.11.2013 43,010 3. E/40513/2016 02.12.2015 01.11.2014 to 31.10.2015 75,943 In adjudication, these proposals were confirmed by the origin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. A.R states that the manner of disposal is not within the factory of the manufacture; further, said activity is not listed in the first part of Rule 2(I) of Cenvat Credit Rules, 2004. For these reasons, the input service credit availed by the appellant is not eligible. He also points out that the case law relied upon by the appellant concerns affluent treatment activities done within the factory of the manufacture and outside and hence ratio thereof cannot be applied to this case. 6. Heard both sides and gone through the facts of the case. 7. The definition of "input service" as defined in Rule 2(l) of Cenvat Credit Rules, 2004 consists of two parts. The first part mandates that such input services should be one that is used either by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the manufacturer. This being so, appellants have to perforce get the treatment and disposal of hazardous waste as required by Tamil Nadu Pollution Control Board. It is for this reason, obviously that appellants have engaged the services of Tamil Nadu Waste Management Ltd., authorized by Tamil Nadu Pollution Control Board, to collect hazardous waste from their factory and effect transportation thereof to Gummudipoondi for enabling safe disposal thereof after treatment, in a designated land fill area. Viewed in this back ground, these services availed by appellant are very much essential to run manufacturing process and hence are very much used by them in relation to the manufacture of their final products. Such services had necessarily to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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