CESTAT allows Cenvat Credit of Input Services used for Removal & Disposal of Fly Ash

Shyam Metalics & Energy Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) The issue required to be decided in the present appeal is as to whether the services obtained by the appellant for removal of coal fly ash from the captive power plant which is used for generation of power, which in turn, is captively consumed for manufacture of excisable goods, can be held to be an eligible cenvatable input service. As is seen from the submission of the appellant the removal of coal fly ash from captive power plant is a necessity and without such removal, the captive power plant cannot As su...