https://www.taxtmi.com/caselaws?id=267228 The Tribunal ruled in favor of the appellant, a manufacturer of dutiable goods, in a case involving the availment of Cenvat credit on service tax paid for input services used in generating electricity and the liability to pay 10% of the value of electricity wheeled out of the factory. The Tribunal found the demand for 10% of electricity value unsustainable prior to October 2008 as the appellant had already reversed Cenvat credit. The show cause notice issued in November 2009 was deemed time-barred, providing relief to the appellant based on compliance and lack of willful suppression. en-us Fri, 17 Jul 2015 00:00:00 +0530 Mon, 02 Nov 2015 22:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267228 The Tribunal ruled in favor of the appellant, a manufacturer of dutiable goods, in a case involving the availment of Cenvat credit on service tax paid for input services used in generating electricity and the liability to pay 10% of the value of electricity wheeled out of the factory. The Tribunal found the demand for 10% of electricity value unsustainable prior to October 2008 as the appellant had already reversed Cenvat credit. The show cause notice issued in November 2009 was deemed time-barred, providing relief to the appellant based on compliance and lack of willful suppression. Case-Laws Central Excise Fri, 17 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267228