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2018 (1) TMI 528 - AT - Central ExciseCENVAT credit - not just maintenance and operation but also for collection of fly ash and transportation of the same to the appellants manufacturing premises - Held that: - On very similar facts as in the case of these appeals, the Tribunal in Ultratech Cement Ltd. Vs. CCE, Jaipur [2013 (7) TMI 637 - CESTAT NEW DELHI] has held that credit availed on service tax paid for removal of non-excisable coal fly ash emerging from captive power plant is admissible. Penalty - Held that: - the appellants had only availed the credit for services under the bonafide belief that the same are eligible input services - penalties not justified. Appeal allowed.
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