https://www.taxtmi.com/caselaws?id=781125 CESTAT held that recovery of service tax credit was not warranted because the mines and manufacturing unit formed one legal entity and distribution of CENVAT credit by the mines as an ISD complied with Rule 7(b) of the CENVAT Credit Rules. The tribunal found the Apex Court decision on captive power stations inapplicable where the captive mine's entire produce is supplied to and used by the manufacturer for dutiable goods. The revenue's appeals lacked merit and were dismissed. en-us Fri, 18 Jul 2025 00:00:00 +0530 Mon, 10 Nov 2025 14:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781125 CESTAT held that recovery of service tax credit was not warranted because the mines and manufacturing unit formed one legal entity and distribution of CENVAT credit by the mines as an ISD complied with Rule 7(b) of the CENVAT Credit Rules. The tribunal found the Apex Court decision on captive power stations inapplicable where the captive mine's entire produce is supplied to and used by the manufacturer for dutiable goods. The revenue's appeals lacked merit and were dismissed. Case-Laws Central Excise Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781125