Appellate Tribunal allows Cenvat credit for Service Tax on JCB machine hire. Authorities' decision unsustainable.

The Appellate Tribunal CESTAT NEW DELHI allowed the appeal, permitting the appellant to claim Cenvat credit for Service Tax paid on hiring a JCB machine. The authorities' failure to acknowledge the integral connection between the activities rendered the adjudication unsustainable.

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The Appellate Tribunal CESTAT NEW DELHI allowed the appeal stating that the appellant can claim Cenvat credit for Service Tax paid on hiring a JCB machine used for uprooting trees to make charcoal for manufacturing calcium carbide. The authorities failed to recognize the integral connection between the activities. The adjudication was deemed unsustainable.

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