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TMI Blog2014 (1) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... in or in relation to generation of electricity - Part of such electricity was sold outside the factory - The applicants are availing proportionate credit in respect of the service tax paid on the taxable services which are used in or in relation to manufacture of goods - the applicants are availing only proportionate credit in respect of the taxable services which are used in or in relation to gen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicants are having the captive power plant and the power generated in the active power plant is partly used in the manufacture of final product which is cleared on payment of duty and partly the electricity was sold to Maharashtra State Electricity Development Corporation. The applicants were availing proportionate credit in respect of the input services which have gone into generation of electr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the manufacturer whether directly or indirectly in relation to the manufacture of final product. The input services which are used in the generation of electricity are directly and indirectly used in the manufacture of final product which is cleared on payment of duty, therefore the interpretation given by the learned Commissioner in the impugned order is contrary to the provisions of the Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which are used in or in relation to manufacture of goods. The arguments now raised by the Revenue during the hearing of the stay application are not the basis for denying the credit in the impugned order. As the applicants are availing only proportionate credit in respect of the taxable services which are used in or in relation to generation of electricity which is, further used in the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X
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