https://www.taxtmi.com/caselaws?id=444506 The Tribunal dismissed the Revenue's appeal, affirming that M/s DCW Ltd is entitled to full CENVAT credit for services used in their cogeneration plant, including electricity sold to TNEB. The Tribunal upheld the appellate authority's decision, confirming that Rule 6(5) of CENVAT Credit Rules, 2004 allows full credit for specified services unless used exclusively for exempted goods. The Tribunal concluded that the Revenue's arguments lacked merit, as the services qualified as 'input services' under Rule 2(l), supporting the broader interpretation endorsed by previous HC judgments. en-us Wed, 11 Oct 2023 00:00:00 +0530 Wed, 18 Oct 2023 07:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444506 The Tribunal dismissed the Revenue's appeal, affirming that M/s DCW Ltd is entitled to full CENVAT credit for services used in their cogeneration plant, including electricity sold to TNEB. The Tribunal upheld the appellate authority's decision, confirming that Rule 6(5) of CENVAT Credit Rules, 2004 allows full credit for specified services unless used exclusively for exempted goods. The Tribunal concluded that the Revenue's arguments lacked merit, as the services qualified as 'input services' under Rule 2(l), supporting the broader interpretation endorsed by previous HC judgments. Case-Laws Central Excise Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444506