2016 (8) TMI 584

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....bsp; S. Nunthuk, AR for the respondent. ORDER The appellants are aggrieved by the order dated 31.12.2015  of Commissioner (Appeals), Jaipur denying cenvat credit of Service Tax paid on Consultancy Service  in connection  with setting-up of Solar Power Project. The Lower Authorities  denied the credit  on the ground that the said service  is not included in the eligi....

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.....  The admitted facts of the case are that the appellant is a manufacturing unit engaged in the manufacture of cement and clinker. There is a Regulation by the Rajasthan Electricity Regulatory  Commission vide notification dated 23.03.2007 stipulating a minimum purchase of renewable energy for the manufacturing units. In case of failure, a surcharge will be levied.  In this context,....

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.... laid down by the Rajasthan Electricity Regulatory Commission  engaged the Rajasthan Renewable Energy Corporation, Jaipur for consultancy to put up of  Solar Power Project in West Rajasthan.  It is clear that the said consultancy is in connection with the business of the appellant. The interpretation of the ld. Commissioner (Appeals) that the project relating to electricity generati....