https://www.taxtmi.com/caselaws?id=342959 The High Court upheld the Tribunal's decision, denying CENVAT credit for service tax paid on LPG used for electricity generation and sold to third parties. The Court confirmed disallowance of CENVAT credit for both units, amounting to Rs. 2,20,23,582/-, as the electricity sold externally did not qualify as an input service under the CENVAT Credit Rules. The Court also held that service tax paid on the transportation of LPG did not qualify for CENVAT credit, emphasizing the requirement for the service to be used in manufacturing the final product within the factory. All appeals were dismissed, and the demand for reversal of CENVAT credit was upheld. en-us Tue, 09 May 2017 00:00:00 +0530 Fri, 10 Nov 2017 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342959 The High Court upheld the Tribunal's decision, denying CENVAT credit for service tax paid on LPG used for electricity generation and sold to third parties. The Court confirmed disallowance of CENVAT credit for both units, amounting to Rs. 2,20,23,582/-, as the electricity sold externally did not qualify as an input service under the CENVAT Credit Rules. The Court also held that service tax paid on the transportation of LPG did not qualify for CENVAT credit, emphasizing the requirement for the service to be used in manufacturing the final product within the factory. All appeals were dismissed, and the demand for reversal of CENVAT credit was upheld. Case-Laws Central Excise Tue, 09 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342959