https://www.taxtmi.com/highlights?id=67790 Irregular availment of CENVAT Credit - input services - transport service of Fly Ash - The removal of coal Fly Ash is one of the necessity for running of the captive power plant. Without such removal of the coal fly ash from the captive power plant, the same cannot operate and run, in which case, the power won’t be generated and the appellant would not be in a position to manufacture their final product - the appellants are entitled to service tax paid on the services used by them for removal of coal fly ash from the captive power plant. - AT en-us Thu, 19 Jan 2023 11:54:50 +0530 Thu, 19 Jan 2023 11:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67790 Irregular availment of CENVAT Credit - input services - transport service of Fly Ash - The removal of coal Fly Ash is one of the necessity for running of the captive power plant. Without such removal of the coal fly ash from the captive power plant, the same cannot operate and run, in which case, the power won’t be generated and the appellant would not be in a position to manufacture their final product - the appellants are entitled to service tax paid on the services used by them for removal of coal fly ash from the captive power plant. - AT Highlights Central Excise Thu, 19 Jan 2023 11:54:50 +0530 https://www.taxtmi.com/highlights?id=67790