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

ST paid is available as CENVAT as the said service is used by you indirectly in relation to the Manufacture of final products

[Rakesh K Paliwal]

Thanks!,

Sir,

As Departments is argue as it is not relevant to Manufacturing, can you give some reference for this. and also in which portion of 'input service definition' is falling.

Please advise with reference.

Regards

RKP

AI Summary

Input service eligibility: CENVAT credit on hazardous waste disposal services treated as indirect input for manufacturing, enabling credit.
Whether service tax charged on disposal of hazardous waste generated during manufacturing qualifies for CENVAT credit as an input service. A respondent advised that such service tax is available as CENVAT credit because the disposal service is used indirectly in relation to the manufacture of final products, and the taxpayer requests references and clarification on how the service falls within the input service definition.