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2016 (8) TMI 584 - AT - Central ExciseCenvat credit - Service Tax paid on Consultancy Service in connection with setting-up of Solar Power Project - Held that:- it is clear that the said consultancy is in connection with the business of the appellant. The interpretation of the ld. Commissioner (Appeals) that the project relating to electricity generation cannot be considered as connected with the business of the appellant, which is manufacturing of cement, is narrow and unjustified. Further, the denial of credit, on the speculation that the electricity likely to be generated in such Solar Project could also be sold by the appellant, is not justified. - Decided in favour of appellant
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