2017 (2) TMI 1240 - AT - Central Excise

CENVAT credit - input services - service of laying of pipelines to transport/supply water from dams/storage tanks to their captive mines - Held that - The matter is covered in appellant s own case M/s Hindustan Zinc Ltd. Versus CCE & ST Udaipur 2016 (7) TMI 1064 - CESTAT NEW DELHI where CESTAT allowed the benefit of Cenvat credit for the subject service i.e. laying of pipelines to supply water from dams/storage tanks to Dariba mines (captive mines) of the appellant - appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT, New Delhi allowed the appeal of M/s Hindustan Zinc Ltd. regarding the denial of Cenvat credit for the input service of laying pipelines to transport water to their captive mines. The Tribunal set aside the orders disallowing the credit based on a previous ruling in the appellant's favor.