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1. Steel items used in fabrication of pollution control equipment would be eligible for Cenvat credit and the Cenvat credit cannot be denied just on the ground that the...

2. Classification of services - cleaning services or GTA Services - The evacuation of ‘fly ash’ is required to continue the industrial activity. Unless the accumulated fly...

3. Irregular availment of CENVAT Credit - input services - transport service of Fly Ash - The removal of coal Fly Ash is one of the necessity for running of the captive...

4. Classification of goods - the ‘Fly Ash Bricks’ manufactured by the applicant does not find mention in any of the Schedules of the said notification from 15.11.2017...

5. Levy of Service Tax - Cleaning Activity - removal of fly ash from the pond - The Respondent is not clearing the fly ash with the objective of cleaning the pond or free...

6. Levy of duty - fly ash bricks - various sales invoice of the impugned goods clearly mention them as ‘fly ash bricks’. Admittedly in the common trade parlance the product...

7. Business Support Servcie - Infrastructural support service - Removal of fly ash - removal of Fly ash as per rate of the order of Government of Tamil Nadu would not...

8. Fly Ash Blocks are classifiable under Entry No. 225B of Schedule-I, attracting a GST rate of 5%, as per the clarification issued by Circular No. 179/11/2022-GST dated 03....

9. Classification of goods - rate of GST - supply of Fly Ash Bricks - Fly Ash Blocks - since the ‘Fly Ash Bricks’ (containing 60% fly ash content) manufactured and supplied...

10. CENVAT Credit - capital goods - Only because the flay ash handling plant is situated 60 kms. away from the factory premises of the Appellant, it cannot be a ground to...

11. Classification of goods - rate of tax - composite supply - supply of goods i.e. fire control systems - The contract includes services like Installation and...

12. Since fly ash is one of the raw materials used for manufacture of cement, services availed for fabrication, erection & installation & repair and maintenance and...

13. Hiring of equipment and facilities - leasing of high quality fire equipments, electrical systems, Air Conditioning plants, DG sets, elavators, fixtures and fittings,...

14. Collection of fly ash - the service is more appropriately classifiable under Cargo Handling Service and not under Business Auxiliary Service - stay granted - AT

15. Imported compressors for car air conditioning systems classified under CTH 8414 8011 as gas compressors for air conditioning equipment, not CTH 8415 9000 as parts of air...