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    <title>2021 (10) TMI 383 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, setting aside the demand order and granting relief to the appellant. It held that services for setting up the Coal Handling Plant (CHP) were eligible for Cenvat credit. The penalties and interest imposed were invalidated. The Tribunal found the extended period of limitation invocation unjustified.</description>
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      <description>The Tribunal allowed the appeal, setting aside the demand order and granting relief to the appellant. It held that services for setting up the Coal Handling Plant (CHP) were eligible for Cenvat credit. The penalties and interest imposed were invalidated. The Tribunal found the extended period of limitation invocation unjustified.</description>
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