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M/s. Shree Cement Ltd. Versus CCE & ST, Jaipur-I

2016 (8) TMI 584 - CESTAT NEW DELHI

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. Commis .....

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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 - Excise Appeal No.E/50431/2016-EX(SM) - Final Order No.52372/2016 - Dated:- 1-7-2016 - Shri B. .....

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edit 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 Ru .....

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sable products. The appellants claimed that in terms of the statutory regulation of the Government of Rajasthan regarding mandatory use of renewable energy by the manufacturers, the appellant engaged the service provider for consultancy in connection .....

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f 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 .....

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ajasthan. The consultancy fee along with service tax was paid. The credit of such service tax amounting to ₹ 2,44,625/- is now in dispute. The lower authorities denied the credit on the ground that the Solar Power Project is proposed in a far a .....

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lowed by the lower authorities is untenable. Admittedly, cement manufacture is a power intensive activity and the appellants in line with the Regulation laid down by the Rajasthan Electricity Regulatory Commission engaged the Rajasthan Renewable Ener .....

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t 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 b .....

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