https://www.taxtmi.com/caselaws?id=363212 The Tribunal found that the appellant irregularly availed cenvat credit on ineligible input services, leading to the recovery demand. The adjudicating authority ordered the recovery of disallowed credit with interest and penalty, which was upheld on appeal. The interpretation of 'input service' under Cenvat Credit Rules was crucial, with the appellant arguing for the credit's eligibility related to windmill operation. The Tribunal remanded the case to the Adjudicating Authority for a fresh decision, emphasizing the exclusive use of windmill-generated power in manufacturing activities and the need for a thorough examination of facts, including the extended period of limitation issue. en-us Tue, 19 Jun 2018 00:00:00 +0530 Tue, 10 Jul 2018 07:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363212 The Tribunal found that the appellant irregularly availed cenvat credit on ineligible input services, leading to the recovery demand. The adjudicating authority ordered the recovery of disallowed credit with interest and penalty, which was upheld on appeal. The interpretation of 'input service' under Cenvat Credit Rules was crucial, with the appellant arguing for the credit's eligibility related to windmill operation. The Tribunal remanded the case to the Adjudicating Authority for a fresh decision, emphasizing the exclusive use of windmill-generated power in manufacturing activities and the need for a thorough examination of facts, including the extended period of limitation issue. Case-Laws Central Excise Tue, 19 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363212