https://www.taxtmi.com/caselaws?id=394732 The High Court upheld the Tribunal's decision allowing the respondent to avail Cenvat credit on inputs and input services used in a power plant beyond the factory premises, emphasizing prevention of unjust enrichment to the revenue. The Court noted the Tribunal's consistent legal reasoning and previous favorable decisions, dismissing the Revenue's challenge as unsubstantial. The judgment underscores the significance of avoiding double taxation and upholding consistent legal interpretations to ensure fairness in tax matters. en-us Thu, 27 Feb 2020 00:00:00 +0530 Wed, 22 Apr 2020 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394732 The High Court upheld the Tribunal's decision allowing the respondent to avail Cenvat credit on inputs and input services used in a power plant beyond the factory premises, emphasizing prevention of unjust enrichment to the revenue. The Court noted the Tribunal's consistent legal reasoning and previous favorable decisions, dismissing the Revenue's challenge as unsubstantial. The judgment underscores the significance of avoiding double taxation and upholding consistent legal interpretations to ensure fairness in tax matters. Case-Laws Central Excise Thu, 27 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394732