https://www.taxtmi.com/caselaws?id=364277 The Tribunal allowed the appeal filed by the appellant concerning the recovery of CENVAT Credit on GTA service for the transportation of iron ore and coal fines. The Tribunal held that the iron ore fines and coal fines were waste products and not used in the manufacturing process, thus not qualifying as inputs under Rule 2(l) of the Cenvat Credit Rules, 2004. Additionally, the Tribunal clarified that Rule 3(5) does not cover CENVAT credit on input services, ruling in favor of the appellant based on statutory provisions and legal precedents. The impugned order was set aside, and consequential relief was granted to the appellant. en-us Mon, 09 Apr 2018 00:00:00 +0530 Thu, 26 Jul 2018 09:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364277 The Tribunal allowed the appeal filed by the appellant concerning the recovery of CENVAT Credit on GTA service for the transportation of iron ore and coal fines. The Tribunal held that the iron ore fines and coal fines were waste products and not used in the manufacturing process, thus not qualifying as inputs under Rule 2(l) of the Cenvat Credit Rules, 2004. Additionally, the Tribunal clarified that Rule 3(5) does not cover CENVAT credit on input services, ruling in favor of the appellant based on statutory provisions and legal precedents. The impugned order was set aside, and consequential relief was granted to the appellant. Case-Laws Central Excise Mon, 09 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364277