TMI Blog2011 (4) TMI 1282X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment of CESTAT, dated 25th April 2008 [2009 (13) S.T.R. 167 (Tri.-Ahmd.)], raising following question for our consideration : - Whether, in the facts and circumstances of the case, the Tribunal is justified and has committed substantial error of law in holding that the benefit of cenvat credit on services of supply of man power and operation and maintenance of power plant are admissible as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finding of the Commissioner (Appeals) that the input services are provided to the power plant which results in manufacture of electricity which is not liable to excise duty, and that therefore, in view of the provisions contained in Rule 6(5) of the Cenvat Credit Rules, 2004, the assessee is not entitled to credit thereof. 5. We find that the entire issue requires detailed consideration. By con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 008 made by the Customs, Excise Service Appellate Tribunal is set aside. The proceedings are remanded to the Tribunal for fresh consideration and decision in accordance with law, bearing in mind the observations made hereinabove. We are expressing no opinion on the merits of the rival contentions. 9. In view of the above observation and direction, Tax Appeal stands disposed of. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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