2018 (7) TMI 684

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellants are aggrieved by the denial of credit on Hazardous Waste Management and Handling Services availed by them. The authorities below held that the said service does not have a nexus with the manufacturing activity and, hence, disallowed the credit and confirmed the demand, interest and penalties. Hence, this appeal. 2. The learned Counsel, Ms. S. Sridevi, submitted that the appellant has av....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or consideration is whether the appellants are eligible for credit on Waste Removal and Management Services availed by them. As argued by the learned Counsel, the removal of waste from the factory premises is extremely essential for carrying out the manufacturing activity as well as for complying with the Pollution Control Norms. I find that the disallowance of credit, alleging that the said servi....