https://www.taxtmi.com/caselaws?id=208422 The court upheld the admissibility of CENVAT Credit for Service Tax paid on transportation services for waste products like Press Mud and Ash, considering waste disposal as integral to the manufacturing process. The judgment emphasized that the outward transportation of waste products is indirectly related to manufacturing final goods, meeting the criteria for input services under the CENVAT Credit Rules, 2004. The respondents were deemed eligible for the credit as the disposal of waste was a statutory obligation crucial for continued manufacturing, and the waste products were utilized by farmers as manure for sugarcane, directly linking to the manufacturing process. en-us Mon, 21 Nov 2011 00:00:00 +0530 Thu, 30 Aug 2012 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208422 The court upheld the admissibility of CENVAT Credit for Service Tax paid on transportation services for waste products like Press Mud and Ash, considering waste disposal as integral to the manufacturing process. The judgment emphasized that the outward transportation of waste products is indirectly related to manufacturing final goods, meeting the criteria for input services under the CENVAT Credit Rules, 2004. The respondents were deemed eligible for the credit as the disposal of waste was a statutory obligation crucial for continued manufacturing, and the waste products were utilized by farmers as manure for sugarcane, directly linking to the manufacturing process. Case-Laws Service Tax Mon, 21 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208422