waste material 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

[YAGAY andSUN]

Already Replied.

[sukhvinder singh]

My question is different , please see again and provide proper reply as available

 

AI Summary

Input tax credit denial on disposal service charges after sending treated waste to a government hazardous waste facility. A manufacturer sent treated solid waste to a government hazardous waste plant without issuing an invoice because no sale occurred, paid disposal charges and claimed the service tax thereon as input tax credit; the department denies the credit and contends duty is payable on the material. The dispute focuses on whether disposal service charges qualify for input tax credit and whether transfer of treated waste absent consideration attracts any tax or duty.