https://www.taxtmi.com/caselaws?id=236011 The Tribunal allowed the appeals in favor of M/s. Hindustan Zinc Ltd., holding that they were eligible to claim Cenvat Credit for services used in the repair and renovation of their factory. The services related to dismantling, handling, and transportation of unusable material were deemed essential for the manufacturing process, falling within the definition of input services under the Cenvat Credit Rules. The Tribunal set aside the previous orders and ruled in favor of the appellant's eligibility for Cenvat Credit, overturning the penalties imposed by the original authority and Commissioner (Appeal). en-us Mon, 20 May 2013 00:00:00 +0530 Tue, 11 Feb 2014 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236011 The Tribunal allowed the appeals in favor of M/s. Hindustan Zinc Ltd., holding that they were eligible to claim Cenvat Credit for services used in the repair and renovation of their factory. The services related to dismantling, handling, and transportation of unusable material were deemed essential for the manufacturing process, falling within the definition of input services under the Cenvat Credit Rules. The Tribunal set aside the previous orders and ruled in favor of the appellant's eligibility for Cenvat Credit, overturning the penalties imposed by the original authority and Commissioner (Appeal). Case-Laws Central Excise Mon, 20 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236011