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2009 (9) TMI 543 - AT - Service TaxStay- Cenvat Credit of Service Tax- The demands have been confirmed as the assessees, who are manufacturers of cast articles of iron and aluminium for use in motor vehicles, are held not to be entitled to avail credit of service tax. Credit denied on the ground that electricity generated from windmills transferred to state grid and then drawn to factory and nexus absent between windmills located outside factory and production. Held that- in the light of the decision of Madra Cements Ltd. v. CCE, Madurai, dispense with predeposit of the disputed amounts and stay recovery thereof pending the appeals.
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