2014 (6) TMI 583

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....ahul Gajera, S.J. Vyas, S.R. Dixit, D.K. Trivedi -Advocates For the Respondent : Dr. J. Nagori, Addl.Commissioner (A.R.), Shri P.N. Sarvaiya, Astt. Commissioner (A.R.), Shri G.P. Thomas, A.R. JUDGEMENT Per: M.V. Ravindran; 1. All these appeals are taken up for disposal today. These appeals were listed before the Single Member Bench, but since the issue involved in these cases needs to be cons....

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....ch are situated away from the factory premises are not eligible to avail CENVAT Credit as the electricity which is generated is not excisable and is surrendered to the grid and equivalent quantum is withdrawn in the factory from the grid. It is his submission that the said order of the Tribunal was followed in various other matters and in respect of Lanxess ABS Ltd - 2010 (259) ELT 551 (Tri-Ahmd),....

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....ion Ltd., delivered on 06.03.2013 wherein their Lordships have taken a view that Service Tax paid on input services received for setting up of storage tank away from the factory, is eligible for availment of CENVAT Credit. 5. Ld. Departmental Representative, on the other hand, would submit that the Division Bench of the Tribunal in the case of Lanxess ABS Ltd (supra) has taken a view and that vie....

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....vailment of Service Tax paid by the service provider at wind mill farm which is situated away from the factory premises. 7. The view taken by the Tribunal in the case of Rajhans Metals Pvt. Ltd. was followed in various decisions while the decision of the Tribunal in the case of Rajratan Global Wires Ltd. takes a contrary view, after noting the decision of Tribunal in the case of Rajhans Metals Pv....