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2016 (12) TMI 1892 - AT - Service TaxCENVAT Credit of service tax - services not being used in the factory - power plant in the process of generating power has also generated fly ash - HELD THAT - When the power generated in the power plant was recognized and the process generating fly ash was not ruled out by Revenue removal of such effluents/waste incurring service tax cannot be treated to be alien to the process. Having nexus to the manufacture appeal is allowed.
The Appellate Tribunal CESTAT CHENNAI allowed the appeal regarding the denial of Cenvat credit on service tax for removing fly ash generated during power generation process. The Tribunal ruled that since the power plant's process generating fly ash was not ruled out by Revenue, the removal of such waste incurring service tax is not alien to the manufacturing process, thus allowing the appeal.
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