TMI Blog2018 (8) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... uired to be removed from the factory, in order to keep the environment free and unpolluted - Considering the nature of waste generated by the manufacturer and its effect on the environment, the Maharashtra State Pollution Control Board, the regulatory authority for pollution control, have also prescribed the norms for disposal of hazardous waste from the factory. It has been decided in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd optical fiber wires, falling under chapter headings 85 and 90 respectively of the Central Excise Tariff Act, 1985. As per the norms/requirement of the Maharashtra State Pollution Control Board, the appellant availed the services of handling contractors for lifting and disposal of hazardous waste from the factory. The service tax paid on such services was availed as CENVAT Credit by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STR 459 (Tri. All), CCE Surat v. Shree Khedut Sahakari Khand Udyog Mandil Ltd. 2012 (279) ELT 402 (Tri. Ahm.) and the decision of the Hon ble High Court of Bombay and CCE v. Ultratech Cement Ltd. 20100 (260) ELT 369 (HC-Mum). 4. On the other hand, learned D.R appearing for Revenue reiterates the finding in the impugned order. 5. Heard both sides and perused the records. 6. The fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts of the case, in support of availment of Cenvat benefit of service tax paid thereon. It has been held in those decided cases that disposal of hazardous waste is an essential activity for manufacture of final product and the services availed for such activity should be considered as input service. 6.1 In view of the settled position of law, denial of CENVAT benefit to the appellant on t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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