waste material sent to Govt. Waste Hazardous plant

[sukhvinder singh]

Dear Sir ,

We are a manufacturing company , during the process some wastage arise , after treatment in the ETP  we dispatched the solid waste to Govt. waste and hazardous plant , when we dispatched the waste to the said plant we have not genrated any invoice as there is no value involved , even we paid  disposed off  charges to the said plant and claimed the service tax as input .

Department is dening the service tax credit and demanding the duty on the said material

Please give your expert opinion with the supportive circullar or judgement as available .

Thanks

AI Summary

Cenvat credit entitlement upheld: manufacturers may claim service tax paid by service providers for pollution certification.
CENVAT credit of service tax paid by a service provider for pollution control services qualifies as an input service where a direct nexus with manufacturing exists; recipient side authorities lack jurisdiction to adjudicate the provider's taxability, and a show cause notice confined to taxability cannot be widened to raise the input service issue.