CESTAT rules Service tax demand unrealizable due to distance, nature of business. Revenue's Cenvat credit objection dismissed.

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the Appellant, finding the Service tax demand unrealizable due to the distance between units and the nature of the Appellant's business in selling power to the Electricity Board. The Revenue's objection to granting Cenvat credit was dismissed.

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The Appellate Tribunal CESTAT, New Delhi heard a case where the Appellant was not present. The Revenue objected to granting Cenvat credit due to distance between units. The Appellant sold power to the Electricity Board for use at their factory. The Tribunal found the Service tax demand unrealizable during the appeal.

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