2018 (11) TMI 735

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..... manufacturing activity and therefore the denial of input tax credit is unjustified - appeal allowed - decided in favor of appellant. - Appeal No. E/42007/2018 - Final Order No. 42790/2018 - Dated:- 12-11-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) Ms. S. Sridevi and Shri Nitin, Advocates for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent ORDER The appe .....

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..... vices were availed for providing security to the area in which the appellant had dumped the hazardous waste generated in the factory from the manufacturing activity. The credit has been disallowed stating that the said services have no nexus with the manufacturing activity. She submitted that the appellants have to remove as well as store the hazardous waste as per the Hazardous Waste Rules and al .....

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..... by the authorities and the same cannot be done within the factory premises. That the non-compliance of such conditions would entail cancellation of factory license. Therefore, I hold that the appellants were compelled to remove and store the hazardous waste outside the factory and to engage security for providing protection for the hazardous waste. I find that the security services are related to .....

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