2015 (8) TMI 1342

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..... ORDER A summary order has been passed by both the authorities below without bifurcating the quantum of Cenvat credit attributable to different input services, if any. It is only recorded that the appellant claims Cenvat credit on Security Services rendered at Guest House of the appellant situated in Kolkatta and Erection and Commissioning Services of two Wind Turbine Generators situated in Sankar .....

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..... ower generation. Even though the power generated at a place was availed to use the same in the manufacture, that establishes a vital link between input or input service used and manufactured. Accordingly, appellant is entitled to the Cenvat credit on the Erection and Commissioning Services availed. 2. So far as penalty is concerned, in view of the decision above, penalty shall not be levied .....

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