Waste Disposal Service - Cenvatable?

Sir, Issue has been very well discussed with the help of case laws. credit was allowed by CESTAT in various judgements quoted mainly on the ground that waste disposal is statutorily required and therefore, should be treated as part of manufacturing activity. Conceptually whatever be the expenditure which becomes part of the cost of the product/service should be allowed as credit but it is the prerogative of the government to extend that benefit in full or partially. So, allowing of credit should be done in terms of the words employed in the provisions mainly scope of input service and final product under Rule 2 of CCR. I feel waste disposal charges are not fitting into the definition of input service. My further doubt is whether ST paid on the works got done as part of Corporate Social Responsibility of the company as per government guidelines, is allowed as cenvat credit to the company?

mallikarjun reddy c 15/01/2017