https://www.taxtmi.com/caselaws?id=447378 CESTAT Kolkata allowed the appeal, holding that the appellant was entitled to CENVAT credit on input services for captive mines distributed via ISD invoices. The tribunal found that since both mines and manufacturing units belonged to the same legal entity engaged in steel manufacture, and the captive mines served as integral links to steel plants, input services like security, mining, and transportation bore direct nexus with final product manufacturing. Rule 3 of CCR only requires services to be used in relation to manufacture, not necessarily received at manufacturing premises. The demand for reversal of CENVAT credit with interest and penalty was unsustainable. en-us Tue, 19 Dec 2023 00:00:00 +0530 Mon, 25 Dec 2023 09:24:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447378 CESTAT Kolkata allowed the appeal, holding that the appellant was entitled to CENVAT credit on input services for captive mines distributed via ISD invoices. The tribunal found that since both mines and manufacturing units belonged to the same legal entity engaged in steel manufacture, and the captive mines served as integral links to steel plants, input services like security, mining, and transportation bore direct nexus with final product manufacturing. Rule 3 of CCR only requires services to be used in relation to manufacture, not necessarily received at manufacturing premises. The demand for reversal of CENVAT credit with interest and penalty was unsustainable. Case-Laws Central Excise Tue, 19 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447378