https://www.taxtmi.com/caselaws?id=329706 The tribunal ruled in favor of the appellant regarding the taxation of civil work involving the erection and commissioning of a wind-operated electricity generator before 01.06.2007, based on legal precedent. Erection charges were deemed taxable for a specific period, subject to verification by the Revenue. License fees paid for infrastructure development were held non-taxable as they were not related to any taxable services. Land development charges were also found not subject to taxation under the Finance Act, 1994. The appellant was directed to repay the misused Cenvat credit with interest and faced a penalty, with a partial appeal allowed for further review on ineligible credit. en-us Thu, 12 May 2016 00:00:00 +0530 Wed, 11 Jan 2017 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329706 The tribunal ruled in favor of the appellant regarding the taxation of civil work involving the erection and commissioning of a wind-operated electricity generator before 01.06.2007, based on legal precedent. Erection charges were deemed taxable for a specific period, subject to verification by the Revenue. License fees paid for infrastructure development were held non-taxable as they were not related to any taxable services. Land development charges were also found not subject to taxation under the Finance Act, 1994. The appellant was directed to repay the misused Cenvat credit with interest and faced a penalty, with a partial appeal allowed for further review on ineligible credit. Case-Laws Service Tax Thu, 12 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329706