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![Relief to India Cements: CESTAT Rules Demolition Activity Qualifies as Factory Repair Under Rule 2(l) of CCR [Read Order] Relief to India Cements: CESTAT Rules Demolition Activity Qualifies as Factory Repair Under Rule 2(l) of CCR [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Relief-to-India-Cements-India-Cement-CESTAT-taxscan.jpg)
Relief to India Cements: CESTAT Rules Demolition Activity Qualifies as Factory Repair Under Rule 2(l) of CCR [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that demolition of chimneys qualifies as “renovation or...