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    <title>2017 (8) TMI 354 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal by M/s Hindustan Zinc, holding that consultancy services for reducing greenhouse gas emissions and managing carbon credits under the Kyoto Protocol qualify as &#039;input services&#039; eligible for Cenvat credit. The Tribunal emphasized that such services, used for modernizing the power plant and aligning with environmental norms, have a direct nexus to the manufacturing business, contrary to the impugned order. Consequently, the Tribunal set aside the denial of Cenvat credit, granting relief to the appellant in accordance with legal principles.</description>
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      <link>https://www.taxtmi.com/caselaws?id=346296</link>
      <description>The Tribunal allowed the appeal by M/s Hindustan Zinc, holding that consultancy services for reducing greenhouse gas emissions and managing carbon credits under the Kyoto Protocol qualify as &#039;input services&#039; eligible for Cenvat credit. The Tribunal emphasized that such services, used for modernizing the power plant and aligning with environmental norms, have a direct nexus to the manufacturing business, contrary to the impugned order. Consequently, the Tribunal set aside the denial of Cenvat credit, granting relief to the appellant in accordance with legal principles.</description>
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