https://www.taxtmi.com/forum/issue?id=113783 Electricity is treated as goods, not a service, and transmission/distribution by utilities is excluded from service tax. Supply of generated electricity for consideration is trading in goods and falls within State sales tax competence; historical excise classification supports electricity as excisable goods. Providers must reverse proportionate Cenvat credit where inputs relate to non-taxable or exempt supplies of electricity, following established precedent on credit apportionment. en-us Fri, 25 May 2018 18:18:49 +0530 Thu, 23 Jan 2025 15:55:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113783 Electricity is treated as goods, not a service, and transmission/distribution by utilities is excluded from service tax. Supply of generated electricity for consideration is trading in goods and falls within State sales tax competence; historical excise classification supports electricity as excisable goods. Providers must reverse proportionate Cenvat credit where inputs relate to non-taxable or exempt supplies of electricity, following established precedent on credit apportionment. Discussion-Forum Service Tax Fri, 25 May 2018 18:18:49 +0530 https://www.taxtmi.com/forum/issue?id=113783