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2016 (8) TMI 631 - AT - Service TaxCenvat credit - GTA services used for transportation of pet coke and other services received by the appellant in their power plant situated within the factory - part of the power generated is being cleared to their sister units - Held that:- it is found that an identical issue has come up for decision by the Tribunal in Hindustan Zinc Limited vs. CCE & ST, Jaipur - II [2016 (6) TMI 402 - CESTAT NEW DELHI] which was held after examining the decision of the Hon’ble Supreme Court in Maruti Suzuki Ltd. vs. CCE, Delhi III [2009 (8) TMI 14 - SUPREME COURT ] and Tribunal’s decision in Doshion Ltd. vs. CCE, Ahmedabad [2012 (10) TMI 952 - CESTAT AHMEDABAD] as affirmed by Hon’ble Gujarat High Court in CCE vs. Doshion Ltd. [2016 (2) TMI 183 - GUJARAT HIGH COURT] that the appellants are eligible for input service credit in full. In such situation it was also observed that the electricity generated is being used for manufacture of excisable goods by various units of the appellant and there is no allegation regarding sale of such electricity to any outside party for other purposes. As such denial of credit to the appellants will not be justifiable. - Decided in favour of appellant
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