https://www.taxtmi.com/caselaws?id=464660 Cenvat credit on service tax paid for services used in a captive power division was held admissible where the power division formed an integrated part of the assessee's manufacturing unit. The tribunal relied on prior decisions in the assessee's own case treating the Renusagar Power Division and the manufacturing unit as one concern, with electricity generated therefrom regarded as coming from an internal source. In the absence of any specific exclusion in the later Cenvat Credit Rules for input services used in such captive consumption, the Revenue's objection was rejected and the credit order was sustained. en-us Mon, 07 Oct 2024 00:00:00 +0530 Sat, 08 Nov 2025 14:03:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464660 Cenvat credit on service tax paid for services used in a captive power division was held admissible where the power division formed an integrated part of the assessee's manufacturing unit. The tribunal relied on prior decisions in the assessee's own case treating the Renusagar Power Division and the manufacturing unit as one concern, with electricity generated therefrom regarded as coming from an internal source. In the absence of any specific exclusion in the later Cenvat Credit Rules for input services used in such captive consumption, the Revenue's objection was rejected and the credit order was sustained. Case-Laws Central Excise Mon, 07 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464660