2021 (9) TMI 1193

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....disposal of Hazardous waste was borne by the appellant as per the clause in the tri- parte agreement between M/S Satyen Flourine Industires and Gujarat Paper Mills Association and NR Agarwal. 2. Shri Suriyanarayanan, Learned Counsel appearing on behalf of the appellant submits that the credit was denied by both the lower authority relying on the Hon'ble Supreme Court Judgment in the case of COMMISSIONER OF CENTRAL EXCISE SERVICE TAX Vs ULTRATECH CEMENT LTD- 2018 (2) TMI 117- (SC). He submits that the issue in the present case is different from the facts of the case of the of the Ultra Tech Judgment. He submits that this not a case of removal of excisable goods however, during the process of manufacturing some Hazardous waste is generated f....

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....ition provided under Rule 2(l) of Cenvat Credit Rules, 2004. Therefore, the judgment of ultratech of the Apex Court is not at all relevant in the facts of the present case. The identical issue has been considered by this tribunal in the case of M/S L'OREAL INDIA PVT LTD (Supra) wherein certain services were used for disposal of Hazardous waste and credit in respect of such service has been allowed. The relevant judgment is reproduced below: "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. Commissioner (Appeals) has held in favour of the assessee by observing as under:- "9. On going through the facts of the case as discussed in the show c....