https://www.taxtmi.com/caselaws?id=239810 The Tribunal ruled in favor of the appellant, a cement manufacturer, allowing the admissibility of cenvat credit on services related to the extraction of fly ash used in their manufacturing process. The Tribunal held that the extraction of fly ash did not constitute manufacturing by the appellant and that the services were essential for the cement manufacturing process, making them eligible for cenvat credit. The decision set aside the previous denial of credit by the Assistant Commissioner and Commissioner (Appeals), emphasizing that the services were within the scope of 'input service' and not barred by Rule 6(1) of the Cenvat Credit Rules. en-us Thu, 26 Sep 2013 00:00:00 +0530 Wed, 10 Sep 2014 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239810 The Tribunal ruled in favor of the appellant, a cement manufacturer, allowing the admissibility of cenvat credit on services related to the extraction of fly ash used in their manufacturing process. The Tribunal held that the extraction of fly ash did not constitute manufacturing by the appellant and that the services were essential for the cement manufacturing process, making them eligible for cenvat credit. The decision set aside the previous denial of credit by the Assistant Commissioner and Commissioner (Appeals), emphasizing that the services were within the scope of 'input service' and not barred by Rule 6(1) of the Cenvat Credit Rules. Case-Laws Central Excise Thu, 26 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239810