2011 (4) TMI 1282

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....t. ORDER Revenue is in Appeal against the judgment of CESTAT, dated 25th April 2008 [2009 (13) S.T.R. 167 (Tri.-Ahmd.)], raising following question for our consideration : - "Whether, in the facts and circumstances of the case, the Tribunal is justified and has committed substantial error of law in holding that the benefit of cenvat credit on services of supply of man power and operation and ma....

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....p;The above observations were in response to the finding of the Commissioner (Appeals) that the input services are provided to the power plant which results in manufacture of electricity which is not liable to excise duty, and that therefore, in view of the provisions contained in Rule 6(5) of the Cenvat Credit Rules, 2004, the assessee is not entitled to credit thereof. 5. We find that the ....