https://www.taxtmi.com/caselaws?id=279070 The Tribunal allowed the appeal in favor of the appellant, setting aside the impugned order that demanded service tax on the availed Cenvat credit for GTA service. It was held that iron ore fines do not qualify as exempted goods under Rule 6(3)(b) of the Cenvat Credit Rules, as they do not involve a distinct manufacturing process and are not duty-exempt per government notifications. Therefore, the demand on the appellant was deemed unjustified, leading to a favorable outcome for the appellant in this case. en-us Mon, 11 Jul 2016 00:00:00 +0530 Sat, 02 Mar 2019 13:31:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279070 The Tribunal allowed the appeal in favor of the appellant, setting aside the impugned order that demanded service tax on the availed Cenvat credit for GTA service. It was held that iron ore fines do not qualify as exempted goods under Rule 6(3)(b) of the Cenvat Credit Rules, as they do not involve a distinct manufacturing process and are not duty-exempt per government notifications. Therefore, the demand on the appellant was deemed unjustified, leading to a favorable outcome for the appellant in this case. Case-Laws Central Excise Mon, 11 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279070