2017 (8) TMI 1329

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ut service is very wide and expensive and any work done in connection with the manufacture and clearance of the final product, whether used directly or indirectly is cenvatable - In the case of India Pesticides Ltd. Vs. CCE & ST, Lucknow [2016 (8) TMI 724 - CESTAT ALLAHABAD], it was held that emergence of hazardous waste and disposal of the same is an activity connected with the business and the s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nce, the appellant as per the requirement under the Central/State pollution control norms, obtained an authorization bearing No. 3602/28-01-2010 from the Tamil Nadu Pollution Control Board (TNPCB) to operate the factory subject to the various pollution control norms as stipulated in the authorization. In view of this, appellant entered into an agreement with M/s. Tamil Nadu Waste Management Ltd. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d by the definition of input service or not, as provided in Rule 2 (l) of the Cenvat credit Rules. Various Courts have held that the term in or in relation to as mentioned in the definition of the input service is very wide and expensive and any work done in connection with the manufacture and clearance of the final product, whether used directly or indirectly is cenvatable. Otherwise is also I .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X