CESTAT Chennai rules in favor of appellant on Cenvat credit for service tax on removing power plant waste The Appellate Tribunal CESTAT CHENNAI allowed the appeal, ruling in favor of the appellant regarding the denial of Cenvat credit on service tax for ...
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CESTAT Chennai rules in favor of appellant on Cenvat credit for service tax on removing power plant waste
The Appellate Tribunal CESTAT CHENNAI allowed the appeal, ruling in favor of the appellant regarding the denial of Cenvat credit on service tax for removing fly ash generated during the power generation process. The Tribunal held that the removal of such waste incurring service tax is not alien to the manufacturing process, as the power plant's process generating fly ash was not ruled out by Revenue.
The Appellate Tribunal CESTAT CHENNAI allowed the appeal regarding the denial of Cenvat credit on service tax for removing fly ash generated during power generation process. The Tribunal ruled that since the power plant's process generating fly ash was not ruled out by Revenue, the removal of such waste incurring service tax is not alien to the manufacturing process, thus allowing the appeal.
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