2018 (1) TMI 362

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....R Being aggrieved with the order passed by Commissioner(Appeals), Revenue has filed the present appeal. 2.   I have Shri Manoj Kumar, AC(AR) for the Revenue and Shri Mihir Deshmukh, Advocate for the respondent. 3.   The short issue involved is as to whether the respondent is entitled to service tax paid on the services utilized for removal of hazardous waste. Commissio....

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....e generation of this hazardous waste. Also as per the provisions of Rule 5(2) of Hazardous Waste (Management, Handling and Transbourdary Movement) Rules, 2008 ("HW Rules) "the hazardous waste shall be collected, treated, re-cycled, re-processed, stored or disposed of only in such facilities as may be authorized by the State Pollution Control Board for the purpose". Accordingly to this provision, t....

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....done it in house. However, since the said facility is not available with the Appellant they have opted to get the same done outside factory. Therefore there is no force in stand taken by Respondent that the said activity is post manufacturing activity. Thus it is very clear that the such disposal of Hazardous material is mandatory for the appellant and non-compliance can lead to grave consequences....

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....ution Control Board, is related to the manufacturing activity. It is seen that the hazardous sastes generated during the process of manufacture and are statutorily required to be disposed-off in the required manner maintained by MEPL & hence, the disposal of waste is an integral process of manufacture and has a nexus with the manufacturing process." 4.   I find that the stands conside....