New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (8) TMI 584 - CESTAT NEW DELHI

2016 (8) TMI 584 - CESTAT NEW DELHI - 2016 (45) S.T.R. 204 (Tri. - Del.) - Cenvat 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

order dated 31.12.2015 of Commissioner (Appeals), Jaipur denying cenvat credit of Service Tax paid on Consultancy Service in connection with setting-up of Solar Power Project. The Lower Authorities denied the credit on the ground that the said service is not included in the eligible category of input service in terms of Rule 2 (l) of Cenvat Credit Rules, 2004. The appellants engaged Rajasthan Renewable Energy Corporation, a Government body, for a feasibility study of setting up of Solar Power P .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ard both the sides and examined the appeal records. 3. The admitted facts of the case are that the appellant is a manufacturing unit engaged in the manufacture of cement and clinker. There is a Regulation by the Rajasthan Electricity Regulatory Commission vide notification dated 23.03.2007 stipulating a minimum purchase of renewable energy for the manufacturing units. In case of failure, a surcharge will be levied. In this context, the appellants engaged Rajasthan Renewable Energy Corporation, J .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version