9911796707
TMI Blog2018 (10) TMI 1546X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 29.1.2018 passed by the Commissioner (A), whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in manufacture of sponge iron falling under Central Excise Tariff Act, 1985 and are availing CENVAT c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted the said appeal and hence, the present appeal. 3. Heard both sides and perused the records. 4. Learned counsel for the appellant submitted that the issue involved in the present appeal is whether the appellant is eligible to avail the CENVAT credit of service tax paid on input services used in the manufacture of electricity generation plant situated far off from the manufacturing unit build ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the other hand, the learned AR defended the impugned order. 6. After considering the submissions of both the parties and perusal of the decisions relied upon by the appellant cited supra, I am of the view that this issue is settled in favour of the assessee by various decisions of the Tribunal cited supra and therefore, by following the ratios of the above said decisions, I am of the view that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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