2011 (5) TMI 802

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..... - 78203 - BOMBAY HIGH COURT) that any service availed by the assessee during the course of their business of manufacturing and the cost of said service has taken part of the cost of production, the assessee is entitled to avail CENVAT credit on such services, transportation and clearance of waste is an activity of the appellant's manufacturing business. Therefore, the appellants are entitled to av .....

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..... ted this waste to their treatment plant. For clearing the waste to the treatment plant, the appellant were availing transportation facility for which, they were paying service tax.The appellants have taken the credit of service tax paid on the transportation and removal, of such waste which was denied by both the lower authorities. Aggrieved by the same, the appellants are before me. 3. Heard b .....

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..... on service tax paid on such activities. 6. After considering the submissions made by both the sides, I find that the short issue involved in this case is that whether the appellants are entitled for CENVAT credit availed on service tax paid on transportation and clearance of waste arising in their factory during the course of manufacture of final product or not. As held by the Hon'ble High Cou .....

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