2016 (10) TMI 238

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..... ture of finished goods - Held that:- without removing of hazardous waste from their factory, the appellant is not able to run their factory, therefore, the removed of hazardous waste is essentially and transportation of the hazardous waste is entitled as input service to the appellant. - Credit allowed - Decided in favor of assessee.
Mr. Ashok Jindal, Member (Judicial) Sh. Surjeet Bhaadu, Advo .....

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..... tside the factory, therefore, the appellant is not entitled to avail cenvat credit on outward transportation of the hazardous waste and the said transportation services do not qualify input service as per Rule 2(I) of the Cenvat Credit Rules, 2004. 3. In these set of facts, various show cause notices were issued to the appellant to deny the cenvat credit and consequently Ito demand duty along wit .....

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