2012 (7) TMI 981

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..... arat Bhushan, DR ORDER PER: D.N.PANDA Shri Narasimhan Submits that to bring the coal to the site of power generation, service of GTA was availed and service tax paid in respect of such service availed was claimed as cenvat credit. Coal so brought was used for generation of power and such power captivity consumed as well as part of the power so generated was transmitted to some of the own units .....

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..... site for use in generation of power and it came through the carrier suffering service tax, there is nothing to doubt on use of input for generation of power in the absence of contrary evidence. When coal became input and service tax has been paid to transport the coal, Revenue should have come out clearly spelling out quantum of coal used in generation of power for no use in manufacture or in rela .....

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