https://www.taxtmi.com/caselaws?id=345365 The Tribunal dismissed the Revenue's appeal and upheld the decision in favor of the respondents regarding the availment of Cenvat Credit on iron ore and coal used in manufacturing sponge iron. The Tribunal determined that the input service credit should not be reversed for iron ore fines and coal fines not utilized in the final product, referencing precedents and emphasizing that the Cenvat Credit Rules do not require the reversal of input services credit in such circumstances. The Tribunal's decision aligned with previous cases and rejected the Revenue's appeal, affirming the Commissioner(Appeals)'s ruling. en-us Tue, 02 May 2017 00:00:00 +0530 Mon, 25 Sep 2017 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345365 The Tribunal dismissed the Revenue's appeal and upheld the decision in favor of the respondents regarding the availment of Cenvat Credit on iron ore and coal used in manufacturing sponge iron. The Tribunal determined that the input service credit should not be reversed for iron ore fines and coal fines not utilized in the final product, referencing precedents and emphasizing that the Cenvat Credit Rules do not require the reversal of input services credit in such circumstances. The Tribunal's decision aligned with previous cases and rejected the Revenue's appeal, affirming the Commissioner(Appeals)'s ruling. Case-Laws Central Excise Tue, 02 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345365