2017 (6) TMI 365

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... credit availed by appellant of the service tax paid on services rendered by the Tamil Nadu Waste Management Ltd. (TWML) for collection and transportation of the waste to land filing facility at Gummudipoondi. Accordingly, department issued SCNs dt. 01.12.2014, 08.08.2014 and 02.12.2015 for various periods to the appellants proposing recovery of service tax input credit allegedly wrongly availed as follows :- S.No. Appeal No. Date of SCN Period Service tax amount sought to be recovered 1. E/42038/2016 01.12.2014 01.12.2013 to 31.10.2014 1,01,390 2. E/42039/2016 08.08.2014 07.2013 to 30.11.2013 43,010 3. E/40513/2016 02.12.2015 01.11.2014 to 31.10.2015 75,943 In adjudication, these proposals were confirmed by the origina....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d. A.R states that the manner of disposal is not within the factory of the manufacture; further, said activity is not listed in the first part of Rule 2(I) of Cenvat Credit Rules, 2004. For these reasons, the input service credit availed by the appellant is not eligible. He also points out that the case law relied upon by the appellant concerns affluent treatment activities done within the factory of the manufacture and outside and hence ratio thereof cannot be applied to this case. 6. Heard both sides and gone through the facts of the case. 7. The definition of "input service" as defined in Rule 2(l) of Cenvat Credit Rules, 2004 consists of two parts. The first part mandates that such input services should be one that is used either by p....