2023 (6) TMI 583

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... esentative for the Respondent ORDER Per: Anil G. Shakkarwar Appellant is manufacturer of sugar and molasses. They availed CENVAT Credit of Service Tax paid on insurance of vehicles of the manufacturing unit, Service Tax paid on consultancy services engaged for receiving consultancy in relation to cogeneration plant, Service Tax paid on insurance availed for plant, machinery, equipment and stoc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rvice Tax paid on insurance of vehicles is admissible as CENVAT Credit because vehicles are used in relation to manufacture. He further submitted that for manufacture of sugar, electricity was required and appellant decided to generate electricity within the factory. For said purpose, a co-generation plant was decided to be installed. The appellant engaged an agency for consultancy for installatio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ble. 4. I have carefully gone through the records of the case and submissions made by both the sides. The co-generation plant though was not installed during the relevant period, consultancy was received during the said period and Service Tax paid on consultancy is claimed as CENVAT Credit and the same is admissible. I also find that manufacture is not possible without plant, machinery and equipm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X