https://www.taxtmi.com/caselaws?id=446433 CESTAT Kolkata allowed the appeal regarding CENVAT credit eligibility for business support services and mining services. The Tribunal held that the appellant could avail CENVAT credit for business support services from a group company as these services had nexus with manufacturing activities and were essential for day-to-day operations, citing its own precedent. For mining services, the Tribunal found clear nexus between input services used in captive mines for coal extraction, electricity generation at captive power plant, and manufacturing of dutiable goods. The demands for credit reversal along with interest and penalty were set aside as unsustainable. en-us Thu, 23 Nov 2023 00:00:00 +0530 Mon, 04 Dec 2023 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446433 CESTAT Kolkata allowed the appeal regarding CENVAT credit eligibility for business support services and mining services. The Tribunal held that the appellant could avail CENVAT credit for business support services from a group company as these services had nexus with manufacturing activities and were essential for day-to-day operations, citing its own precedent. For mining services, the Tribunal found clear nexus between input services used in captive mines for coal extraction, electricity generation at captive power plant, and manufacturing of dutiable goods. The demands for credit reversal along with interest and penalty were set aside as unsustainable. Case-Laws Central Excise Thu, 23 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446433