2014 (1) TMI 614

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....es. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs. 1,69,77,363/-, interest and penalty. The demand is confirmed after denying the credit in respect of the service tax paid on input services which are used in or in relation to the generation of electricity in a captive power plant. 3. The contention of the applicant is that the applicants are having the capti....

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....electricity used in the manufacture of goods. The contention is that the adjudicating authority denied the credit on the ground that the definition of input and input services are different and inputs used in or in relation to generation of electricity whereas no such provision is under the definition of input service. The input service also includes any service used by the manufacturer whether di....

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....the demand is rightly made. 6. We find that the adjudicating authority denied the credit in respect of service tax paid on the taxable services which are used in or in relation to generation of electricity. Part of such electricity was sold outside the factory. The applicants are availing proportionate credit in respect of the service tax paid on the taxable services which are used in or in rel....