https://www.taxtmi.com/caselaws?id=358971 The Tribunal ruled in favor of the assessee, allowing Cenvat credit for Service Tax paid on mining and transportation activities up to the weigh bridge, where Central Excise duty is levied. The decision emphasized the distinction between the taxable event of weighing Lignite and the subsequent exempt use in electricity generation, supporting the assessee's position on credit eligibility. This case highlighted the importance of understanding tax implications at different production stages and ensuring a balanced application of tax laws in line with legislative intent. en-us Thu, 09 Nov 2017 00:00:00 +0530 Wed, 27 Jun 2018 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358971 The Tribunal ruled in favor of the assessee, allowing Cenvat credit for Service Tax paid on mining and transportation activities up to the weigh bridge, where Central Excise duty is levied. The decision emphasized the distinction between the taxable event of weighing Lignite and the subsequent exempt use in electricity generation, supporting the assessee's position on credit eligibility. This case highlighted the importance of understanding tax implications at different production stages and ensuring a balanced application of tax laws in line with legislative intent. Case-Laws Central Excise Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358971