2018 (11) TMI 735 – CESTAT CHENNAI – TMI – Input Tax credit – input services – security services – Held 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 – the security services are related to 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 appeal is filed by the appellant aggrieved by the disallowance of i
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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 also the guidelines issued by the Tamil Nadu Pollution Control Board. Therefore, it is required by them to engage the security at the area where the hazardous waste is stored and the disallowance of credit is unjustified and prayed that the same may be allowed. 4. The ld. AR Shri B. Balamurugan supported the findings in the impugned order. He submitted that the securit
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