TMI Blog2021 (9) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... However, in the present case the facts are entirely different, as in Ultratech judgment the fact was removal of Excisable Goods and payment of duty however, in the present case the disposal of Hazardous waste is as per the requirement of Gujarat Pollution Control Board and the cost of transportation for disposal of such waste is borne by the appellant. In fact this activity is though the way of transportation but it is the disposal of Hazardous waste which is generating during the course of manufacture. In this fact the service of transportation is covered under the main clause of dentition provided under Rule 2(l) of Cenvat Credit Rules, 2004. Therefore, the judgment of ultratech of the Apex Court is not at all relevant in the facts of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present case is different from the facts of the case of the of the Ultra Tech Judgment. He submits that this not a case of removal of excisable goods however, during the process of manufacturing some Hazardous waste is generated from the inputs and as per the mandatory requirement under Gujarat Pollution Control Board the waste has to be disposed of as per the manner prescribed therefore, this activity is related to the manufacturing activity of the final product. Therefore, the judgment of Ultratech is not applicable. He submits that the service availed for disposal of Hazardous waste has been allowed as input service in the case of COMMISSIONER OF CENTRAL EXCISE, PUNE-II M/S L OREAL INDIA PVT LTD-2018(1)TMI 362 Cestat-(Mum) 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent is entitled to service tax paid on the services utilized for removal of hazardous waste. Commissioner (Appeals) has held in favour of the assessee by observing as under:- 9. On going through the facts of the case as discussed in the show cause notice, Order-inOriginal, Grounds of Appeal, I find that the Appellant are the manufacturers of Cosmetic products and during the course of manufacture of some Hazardous material is getting generated out of the manufacturing of finished products. It is a fact that they are not manufacturers of the Hazardous material. It is generated during the course of manufacture of final product, which is unavoidable. Therefore there is force in the argument made by the appellant that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore there is no force in stand taken by Respondent that the said activity is post manufacturing activity. Thus it is very clear that the such disposal of Hazardous material is mandatory for the appellant and non-compliance can lead to grave consequences, and therefore the services provided by m/s.Maharashtra Enviro Power Ltd. Pune are undoubtedly input service for the appellant, and therefore the Appellant is eligible for Cenvat Credit on service regarding disposal of hazardous waste. 4.1 In view of the above judgment and the discussion made herein above that even though it is a transportation service, but in respect of disposal of Hazardous waste that is the activity related to manufacturing, it is covered under input services ..... X X X X Extracts X X X X X X X X Extracts X X X X
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