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
Manufacturing firm disputes Central Excise over waste disposal without invoices, challenges denial of service tax credit. A manufacturing company is facing an issue with the Central Excise Department regarding the treatment of waste material. The company dispatches solid waste to a government hazardous waste plant without generating an invoice, as the waste has no value, and pays disposal charges, claiming service tax as input. The department denies the service tax credit and demands duty on the material. The company seeks expert advice and supportive circulars or judgments to address this issue. A respondent mentioned the query was already addressed, but the company insists their question is different and requests a proper response. (AI Summary)