2016 (6) TMI 402

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....ailing Cenvat credit on inputs and on input services. They are having a power generation plant in their unit at Chanderia. They were availing Cenvat credit on GTA services for inward transportation of coal/LDO for the power plant. A dispute arose regarding their entitlement for full amount these credits, as the electricity generated in the said plant was cleared partly to their other two smelting units and also partly sold to utility companies. The Revenue proceed to demand and recover input service credit of Rs. 36,06,165/-. The proceedings initiated by issuing 5 different show cause notices have concluded in the confirmation of all the demands alongwith imposition of equal amounts of penalty. On appeal, the Commissioner (Appeals) confirme....

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....s by following the prescribed procedure for input service distribution. In such case not following the procedure of ISD by itself cannot be the reason to deny of credits as held by the Tribunal in Doshion Ltd. vs. CCE, Ahmedabad reported in 2013 (288) E.L.T. 291 (Tri. - Ahmd.) as affirmed by the Hon'ble Gujarat High Court in CCE vs. Dashion Ltd. reported in 2016 (41) S.T.R. 884 (Guj.). Further, reliance was placed on the Tribunal decision in the appellant's own case vide final order No. A/939/2012 - SM (BR) dated 10/07/2012 wherein their appeal on the same ground was allowed. 3. The learned AR reiterated the findings of the lower Authorities and submitted that the definition for input service in terms of Rule 2 (l) of Cenvat Credit Rules, ....