https://www.taxtmi.com/caselaws?id=233534 The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the Commissioner's decision to reverse cenvat credit on GTA services for iron ore fines. It was determined that the iron ore fines were used in the manufacturing process of sponge iron, with the screening process being integral to production. The Tribunal clarified that Rule 3(5) of the Cenvat Credit Rules, 2004, applied to inputs or capital goods only and not to input services, supporting the appellant's position against the credit reversal. en-us Fri, 07 Dec 2012 00:00:00 +0530 Mon, 28 Jul 2014 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233534 The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the Commissioner's decision to reverse cenvat credit on GTA services for iron ore fines. It was determined that the iron ore fines were used in the manufacturing process of sponge iron, with the screening process being integral to production. The Tribunal clarified that Rule 3(5) of the Cenvat Credit Rules, 2004, applied to inputs or capital goods only and not to input services, supporting the appellant's position against the credit reversal. Case-Laws Service Tax Fri, 07 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233534