2008 (4) TMI 471

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..... input services namely, charge for getting cement brand price and overhauling of DG set installed in the power plant. Held that - Now the law is well settled that Cenvat credit used on inputs/capital goods used in power plant set up by the manufacturer is admissible if the final product is dutiable and therefore, in this case also the Cenvat credit of input ser vices for overhauling of DG set is a .....

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..... t stressed. As regards the service tax paid on overhauling of DG set, the Commissioner (Appeals) has taken a view that the final product is electricity which is exempt and therefore, credit is not admissible. Now the law is well settled that Cenvat credit used on inputs/capital goods used in power plant set up by the manufacturer is admissible if the final product is dutiable and therefore, in thi .....

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