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    <title>2023 (1) TMI 737 - CESTAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the Appellant, determining that the removal services for Fly Ash from the captive power plant constituted an eligible cenvatable input service crucial for the manufacturing process. The Tribunal emphasized the necessity of such services for power generation used in manufacturing, citing relevant precedents and court decisions. As a result, the impugned order was set aside, and the Appeals filed by the Appellant were allowed, providing consequential relief.</description>
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      <description>The Tribunal ruled in favor of the Appellant, determining that the removal services for Fly Ash from the captive power plant constituted an eligible cenvatable input service crucial for the manufacturing process. The Tribunal emphasized the necessity of such services for power generation used in manufacturing, citing relevant precedents and court decisions. As a result, the impugned order was set aside, and the Appeals filed by the Appellant were allowed, providing consequential relief.</description>
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