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2018 (5) TMI 771 - CESTAT NEW DELHICENVAT credit - input services used in wind mill for generation of electricity - Held that: - the Tribunal in the case of the appellants, M/s. Mangalam Cement Ltd. Versus C.C.E., Jaipur-I [2017 (8) TMI 1096 - CESTAT NEW DELHI] has held that Service Tax paid on input services, used in the wind mill for generation of electricity, will be available as Cenvat credit - Revenue has assailed the impugned order on the ground that this decision has been appealed against before the Hon’ble Rajasthan High Court and thus, the said order cannot be considered for allowing the Cenvat benefit to the present respondent. Since, the decision passed by the Tribunal has not been stayed or over-ruled by the higher judicial forum, the views expressed by the Tribunal regarding entitlement of Cenvat credit cannot be disturbed at this juncture, for deciding the issue differently. Appeal dismissed - decided against Revenue.
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