https://www.taxtmi.com/caselaws?id=293640 The Commissioner allowed the appeal, permitting the Appellant to avail CENVAT credit on service tax paid for GTA services related to the transportation of fly ash. The Commissioner emphasized the essential nature of fly ash removal for manufacturing activities and compliance with environmental laws, ruling that all services utilized for fly ash removal qualified as input services. The decision differentiated the case from a Supreme Court ruling, highlighting the continuous ownership of the goods by the Appellant and the absence of a sale of goods, ultimately setting aside the earlier order and granting consequential benefits under tax laws. en-us Thu, 30 Apr 2020 00:00:00 +0530 Tue, 23 Feb 2021 09:10:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293640 The Commissioner allowed the appeal, permitting the Appellant to avail CENVAT credit on service tax paid for GTA services related to the transportation of fly ash. The Commissioner emphasized the essential nature of fly ash removal for manufacturing activities and compliance with environmental laws, ruling that all services utilized for fly ash removal qualified as input services. The decision differentiated the case from a Supreme Court ruling, highlighting the continuous ownership of the goods by the Appellant and the absence of a sale of goods, ultimately setting aside the earlier order and granting consequential benefits under tax laws. Case-Laws Central Excise Thu, 30 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293640