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2018 (4) TMI 591 - AT - Central ExciseCENVAT credit - GTA Services - whether the respondent is entitled for CENVAT credit of service tax paid on GTA service (used for transportation of coal to the power plant) and Central Excise duty paid on inputs and capital goods procured by respondent and supplied to BPL for generation of power or otherwise? Held that: - the respondent is eligible for the availment of CENVAT credit of the service tax paid on GTA service and Central Excise duty paid on the input, and capital goods as there being no dispute that the power plant is within the factory premises and the 'factory premises' defined under Section 2(a) of the Central Excise Act wherein it is defined as factory includes any premises including precincts thereof, wherein or in any part of which excisable goods other than salt are manufactured. Order of the Tribunal in the case of Steel Authority of India Ltd [2016 (3) TMI 153 - CESTAT NEW DELHI] would squarely apply in the case in hand, where it was held that the factory premises as licenced under Central Excise provisions in respect of the appellants continued to be unaffected and no separate Central Excise licence with de-marketed premises was given to the power plant separately. In such situation, the Revenue cannot take a stand that the power plant is another factory and not to be considered as within the factory of the appellant. Appeal dismissed - decided against Revenue.
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