2009 (12) TMI 544 - AT - Central Excise

Waiver of pre deposit cenvat credit of service tax denial of credit on the ground distance of the wind mill at Dewas does not permit the Appellant to generate power for use in manufacture of goods at Pithampur - appellant has sold power generated to the Electricity Board who in turn supplied equal unit of electricity to be used by the Appellant at Pithampur factory Waiver is allowed during pendency of Appeal

Summary

The Appellate Tribunal CESTAT, New Delhi heard a case where the Appellant was not present. The Revenue objected to granting Cenvat credit due to distance between units. The Appellant sold power to the Electricity Board for use at their factory. The Tribunal found the Service tax demand unrealizable during the appeal.