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2011 (3) TMI 1084 - CESTAT, AHEMDABADAvailment of modvat credit - Services utilized for installation and civil work and maintenance of wind mill located at a far of place from the factory premises - electricity is being generated in windmills at Kutch which is far away from the factory premises based at Ahmedabad - Held that:- As the electricity generated at the wind mill is not being supplied directly to the appellant's factory but to GEB as the consumption can be less or more than the requisite units of electricity. Since the electricity which is going to be used by them need not be exact quantity of electricity produced in their windmills, the services used at the site of the windmills cannot be held as input services by the manufacturing unit at Ahmedabad. Decided against the assessee. Penalty levy- Held that:- As it is seen that it is not a case of suppression or mis-statement and the issue being a pure legal issue of interpretation, imposition of any penalty is not called for.
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