https://www.taxtmi.com/caselaws?id=192615 The Appellate Tribunal CESTAT, Bangalore, ruled in favor of the appellant, a sugar manufacturer, in a case involving the excisability of bagasse for electricity generation. The Tribunal held that bagasse did not qualify as an excisable item post-amendment to Section 2(d) of the Central Excise Act. It also determined that there was no nexus between inward cane transportation service and electricity generation, thus rejecting the demand for reversal of GTA service tax credit. The Tribunal referred to relevant case law to support its decision and set aside the lower authorities' ruling, granting relief to the appellant. en-us Wed, 24 Jun 2015 00:00:00 +0530 Thu, 08 Jun 2017 05:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192615 The Appellate Tribunal CESTAT, Bangalore, ruled in favor of the appellant, a sugar manufacturer, in a case involving the excisability of bagasse for electricity generation. The Tribunal held that bagasse did not qualify as an excisable item post-amendment to Section 2(d) of the Central Excise Act. It also determined that there was no nexus between inward cane transportation service and electricity generation, thus rejecting the demand for reversal of GTA service tax credit. The Tribunal referred to relevant case law to support its decision and set aside the lower authorities' ruling, granting relief to the appellant. Case-Laws Central Excise Wed, 24 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192615