https://www.taxtmi.com/caselaws?id=219726 Consultancy services used to modernise a captive power plant employed in the manufacture of excisable paper were treated as input services for Cenvat credit purposes. The fact that the modernisation also generated carbon credit income did not change the character of the services, because that income was only incidental and not the purpose of the services obtained. The non-dutiable or non-taxable nature of the carbon credit revenue did not defeat credit eligibility. Accordingly, denial of Cenvat credit was held unsustainable, and credit remained admissible with consequential relief. en-us Thu, 19 Jul 2012 00:00:00 +0530 Tue, 22 Jan 2013 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219726 Consultancy services used to modernise a captive power plant employed in the manufacture of excisable paper were treated as input services for Cenvat credit purposes. The fact that the modernisation also generated carbon credit income did not change the character of the services, because that income was only incidental and not the purpose of the services obtained. The non-dutiable or non-taxable nature of the carbon credit revenue did not defeat credit eligibility. Accordingly, denial of Cenvat credit was held unsustainable, and credit remained admissible with consequential relief. Case-Laws Central Excise Thu, 19 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219726