Cenvat Credit on Disposal of Hazard Waste

[Rakesh K Paliwal]

Dear All,

we are manufacturer of automobile parts and during process some hazardous waste arise like oil cotton waste and some ETP/STP sludge , which is disposing off thru authorized vendor , which charging amount with service tax.

Is this ST amount is eligible as input service credit or not as per definition of input services.

Please advise with some reference cases.

Regards

Rakesh K Paliwal

AI Summary

Manufacturer Queries Eligibility for CENVAT Credit on Service Tax for Hazardous Waste Disposal; Expert Confirms Indirect Manufacturing Link A manufacturer of automobile parts inquires about the eligibility of claiming service tax paid on disposing of hazardous waste as CENVAT credit. An expert responds affirming that the service tax is available as CENVAT credit since the disposal service is indirectly related to manufacturing. The manufacturer seeks further clarification and reference cases to counter departmental arguments that the service is not relevant to manufacturing, requesting specific portions of the input service definition that support their claim.