Waste Disposal Service - Cenvatable?

Sir,
Definition from 01.04.2011 (i.e. after amendment vide Notfn.03/2011(NT) dt.01.03.2011)
(I) "input service" means any service,-
(i) used by a provider of taxable service for providing an output service; or
(ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal
The definition of the 'Final product' as per the Cenvat Credit Rules,2004 is as under:
"Rule-2(h) of the Rules - Final product means excisable goods manufactured or produced from input, or using input service."
It appears from the provisions of Rule-3 as described herein above that Cenvat Credit of specified Service Tax is admissible on input services if the same is used by the manufacturer for use in, or in relation to the manufacture of final products.
The definition of the Final products as described above clearly states that 'Excisable goods manufactured or produced using inputs or input service'. In the present case there is no manufacture or production of Excisable goods using such services. So, such services do not qualify to be input services at all as per the definition of Input service so as to be eligible for availment of Cenvat Credit.

Moreover, the word business has been deleted from the definition under Rule 2(l).Hence post 01.04.2011, I have the apprehension about the eligibility of the credit.
Also the transport of the wastes are outward services and credit itself not available.
This is just a suggestion, not to impose any contrary view for your valuable article. My view is credit is not available. Just for consideration
With regards

Himansu Sha 12/01/2017