BALCO wins CENVAT credit rights on bauxite mining after court verdict

Bharat Aluminium Company Limited (BALCO) has won a major tax dispute case after the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled in its favour, confirming that the company is entitled to claim CENVAT credit on the service tax paid for mining services used in bauxite extraction. The tribunal’s decision, delivered on November 6, 2025, dismissed the appeal filed by the Revenue Department and upheld the earlier order of the Principal Commissioner.
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How the dispute began
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