2008 (4) TMI 278 - AT - Service Tax

Admissibility of Cenvat credit taken on service tax paid on man power supply to power plant and operation and maintenance of power plant - admissibility of Cenvat credit on inputs/capital goods used for power plant set up by various manufacturer for generating electricity to provide excisable goods is well settled and allowed - Accordingly, the benefit of Cenvat credit on services of supply of man power and operation and maintenance of power plant also are admissible.

Summary

The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal regarding the admissibility of Cenvat credit on service tax paid for man power supply and operation of a power plant used to generate electricity for manufacturing goods not liable to excise duty. The benefit of Cenvat credit on these services was deemed admissible.