https://www.taxtmi.com/caselaws?id=358480 The Tribunal ruled in favor of the respondent, allowing them to avail CENVAT credit for service tax and Central Excise duty paid on inputs and capital goods used in the power plant. The Tribunal emphasized the power plant's location within the factory premises and its internal consumption of power as key factors supporting the respondent's entitlement to the credit. Citing relevant legal precedents, the Tribunal upheld the lower authority's decision, rejecting the Revenue's appeal and settling the dispute in favor of the respondent on 22-03-2018. en-us Thu, 22 Mar 2018 00:00:00 +0530 Fri, 13 Apr 2018 06:09:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358480 The Tribunal ruled in favor of the respondent, allowing them to avail CENVAT credit for service tax and Central Excise duty paid on inputs and capital goods used in the power plant. The Tribunal emphasized the power plant's location within the factory premises and its internal consumption of power as key factors supporting the respondent's entitlement to the credit. Citing relevant legal precedents, the Tribunal upheld the lower authority's decision, rejecting the Revenue's appeal and settling the dispute in favor of the respondent on 22-03-2018. Case-Laws Central Excise Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358480