https://www.taxtmi.com/caselaws?id=353626 Service tax paid on hazardous waste disposal services used in the manufacturing process was treated as eligible input service credit because disposal of waste generated during manufacture was a statutory and necessary part of continuing production. The waste arose during manufacture, and its collection, treatment, recycling, reprocessing, storage, or disposal through authorised facilities was directly connected with the manufacturing activity rather than a mere post-manufacturing step. Cenvat credit was therefore admissible to the assessee. en-us Thu, 07 Dec 2017 00:00:00 +0530 Tue, 09 Jan 2018 08:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353626 Service tax paid on hazardous waste disposal services used in the manufacturing process was treated as eligible input service credit because disposal of waste generated during manufacture was a statutory and necessary part of continuing production. The waste arose during manufacture, and its collection, treatment, recycling, reprocessing, storage, or disposal through authorised facilities was directly connected with the manufacturing activity rather than a mere post-manufacturing step. Cenvat credit was therefore admissible to the assessee. Case-Laws Central Excise Thu, 07 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353626