https://www.taxtmi.com/caselaws?id=439579 The Tribunal allowed the appeals, setting aside the denial of Cenvat credit for services at captive coal and iron ore mines. It held that the Appellant's factory and mines form an integrated unit, allowing for the credit. Penalties imposed on the Appellant and Bokna Mines were overturned as the Tribunal found no suppression of facts. The decision was supported by judicial precedents, emphasizing the broad definition of "input services." The appeals were allowed with consequential relief, affirming the entitlement to Cenvat credit and the integrated nature of the operations. en-us Mon, 26 Jun 2023 00:00:00 +0530 Tue, 27 Jun 2023 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439579 The Tribunal allowed the appeals, setting aside the denial of Cenvat credit for services at captive coal and iron ore mines. It held that the Appellant's factory and mines form an integrated unit, allowing for the credit. Penalties imposed on the Appellant and Bokna Mines were overturned as the Tribunal found no suppression of facts. The decision was supported by judicial precedents, emphasizing the broad definition of "input services." The appeals were allowed with consequential relief, affirming the entitlement to Cenvat credit and the integrated nature of the operations. Case-Laws Central Excise Mon, 26 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439579