https://www.taxtmi.com/caselaws?id=32159 The Tribunal rejected the appeals by M/s. Ellora Times Ltd. and M/s. Ajanta Transistor Clock Mfg. Co. Ltd., emphasizing the lack of a direct nexus between services received at the power plant and the items manufactured in the factory. The judgment highlighted the independent nature of transactions involving power delivery to the electricity board and sales, concluding that the appellants were not eligible for Cenvat credit due to the absence of a significant connection between the services received and the final products manufactured. en-us Tue, 29 Apr 2008 00:00:00 +0530 Tue, 28 Apr 2009 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32159 The Tribunal rejected the appeals by M/s. Ellora Times Ltd. and M/s. Ajanta Transistor Clock Mfg. Co. Ltd., emphasizing the lack of a direct nexus between services received at the power plant and the items manufactured in the factory. The judgment highlighted the independent nature of transactions involving power delivery to the electricity board and sales, concluding that the appellants were not eligible for Cenvat credit due to the absence of a significant connection between the services received and the final products manufactured. Case-Laws Service Tax Tue, 29 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32159