2015 (8) TMI 1342

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..... shall not get the Cenvat credit thereon. So far as Erection and Commissioning Services is concerned, that has a direct bearing on the power 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 a .....

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..... ut 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 Sankaran Koil Taluk and Tirunelveli Taluk. Recording that these services were no way connected with the manufacture of the final product of the appellant .....

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..... nput 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 on the Cenvat credit because the appellant substantially succeeds on the Erection and Commissioning Service. Appellant s bona fide belief was that Sec .....

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