https://www.taxtmi.com/caselaws?id=344053 The Tribunal ruled in favor of the appellant, a PSU engaged in coal production, in a case involving the denial of CENVAT credit on various items including lubricants for dumpers, water sprinkler system, and certain input services. The Tribunal held that the appellant was entitled to the credit as the items were integral to the manufacturing process of coal. Additionally, the imposition of a penalty for availing credit on security services for housing colonies was overturned due to the appellant's prompt rectification of the error, following the precedent set in Castrol India Ltd. case. en-us Tue, 06 Jun 2017 00:00:00 +0530 Fri, 10 Nov 2017 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344053 The Tribunal ruled in favor of the appellant, a PSU engaged in coal production, in a case involving the denial of CENVAT credit on various items including lubricants for dumpers, water sprinkler system, and certain input services. The Tribunal held that the appellant was entitled to the credit as the items were integral to the manufacturing process of coal. Additionally, the imposition of a penalty for availing credit on security services for housing colonies was overturned due to the appellant's prompt rectification of the error, following the precedent set in Castrol India Ltd. case. Case-Laws Central Excise Tue, 06 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344053