https://www.taxtmi.com/caselaws?id=466260 Cenvat credit was treated as admissible on input services used for pre-feasibility study, survey and exploration of a coal block undertaken to assess its suitability for manufacturing use. The services were found to have a clear nexus with the assessee's business because they were directed to determining the feasibility and availability of coal as a raw material for manufacturing requirements, bringing them within the scope of input service under Rule 2(l) of the Cenvat Credit Rules, 2007. Since the credit was correctly availed, the penalty imposed for its denial was held unsustainable. en-us Thu, 27 Jun 2024 00:00:00 +0530 Sat, 31 Jan 2026 19:28:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466260 Cenvat credit was treated as admissible on input services used for pre-feasibility study, survey and exploration of a coal block undertaken to assess its suitability for manufacturing use. The services were found to have a clear nexus with the assessee's business because they were directed to determining the feasibility and availability of coal as a raw material for manufacturing requirements, bringing them within the scope of input service under Rule 2(l) of the Cenvat Credit Rules, 2007. Since the credit was correctly availed, the penalty imposed for its denial was held unsustainable. Case-Laws Central Excise Thu, 27 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466260