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Central Excise - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

CENVAT Credit - input services - Outward transportation of ...

Case Laws     Central Excise

September 29, 2021

CENVAT Credit - input services - Outward transportation of Hazardous Waste - In fact this activity is though the way of transportation but it is the disposal of Hazardous waste which is generating during the course of manufacture. In this fact the service of transportation is covered under the main clause of dentition 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. - AT

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