2017 (6) TMI 365

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..... in favor of assessee. - E/42038/2016, E/42039/2016 And E/40513/2017 - 40619-40621/2017 - Dated:- 12-4-2017 - Shri Madhu Mohan Damodhar, Member (Technical) Shri M. Karthikeyan, Advocate For the Appellant Shri S. Govindarajan, AC (AR) For the Respondent ORDER Issue involved in these appeals is common arising out of three different impugned orders-in-appeal passed by Commissioner (Appeals), LTU, Chennai, hence they are taken up together for hearing and disposal. 2. The facts of the case are that pursuant to audit conducted by the department, it appeared that input services credit availed by appellant of the service tax paid on services rendered by the Tamil Nadu Waste Management Ltd. (TWML) for collection and transpor .....

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..... udge from the factory premises for disposal in land filing facility, He takes me to page 42 of Appeal No.E/42038/2016 where vide letter dt. 22.07.2011 addressed to the appellant, the Tamil Nadu Pollution Control Board has listed out details of processes generating as hazardous waste, the quantum of waste handed per year and authorization for manner of disposal of the waste. He draws attention to page 43, 44 of the appeal book where in the same letter, common incinerator facility of Tamil Nadu Waste Management Ltd. at Gummudipoondi has been indicated. He states only for this reason, hazardous waste was collected from the appellant's plant, transporting it and effecting disposal after treatment at the land fill in Gummudipoondi. Ld. Advoc .....

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..... one only giving examples of genre of services that could fall within its ambit. However such 'input service' should not be barred by the exclusion provisions (A), (B), (BA) and (C) in the second part of the definition. 7.1 In the instant case, appellant is a manufacturing unit, strictly following the norms laid down by various agencies inter alia Tamil Nadu Pollution Control Board. These pollution control norms can be followed in breach only at the risk of factory being ordered to be closed. As seen from the permission letter issued by Pollution Control Board, at page 42 of appeal ST/42308/2016, the Board has categorized different types of waste and affluent and laid down various specific methods in each case for their treatment .....

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