TaxTMI 
TaxTMI 
2015 (7) TMI 1154
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....h the Central Excise Department. Both the appellant and JKWCW are units of same legal entity i.e. M/s J.K Cement Ltd JKWCW is also registered as "Input Service Distributor"(lSD) for disbursement of input service credit to the appellant. To facilitate the appellant for carrying out its manufacturing activity, JKWCW produces electricity, through a power plant installed in its unit, on job work basis and transmits a part of the electricity to the appellant, which is used by it in the manufacture of its final product Remaining part of the electricity so generated is used by JKWCW in its factory itself. For the purpose of operation of the power plant, JKWCW procures certain services namely, manpower supply services technical consultancy services....
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....-II vide Order-in-Appeal No.02-03(OPD)CE/JPR-II/2014 dated 16.01.2014 (for short, referred to an the impugned order). Being aggrieved with the impugned order, the appellant is in appeal before the Hon'ble CESTAT. 3. Shri B L Narasimhan Id counsel for the appellant submits that the appellant was only a receiver of the credit availed and distributed by ISD, whether the credit has been legally and correctly availed and distributed by the ISD can be determined only at the end of the ISD and the appellant cannot be called upon to justify the act of the ISD. Thus the proceedings initiated by the Department is not legally sustainable. He further submits that for availing CENVAT credit on input services it is not necessary that the services should....
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....on the decision of this Tribunal in the case of Castrol India Ltd vs. CCE, vapi [2013 (291) ELT 469 (Tri.Ahmd.)] 4. On the other hand Shri R K Gupta Id Departmental Representative reiterated the findings recorded in the impugned order. 5. I have heard both sides and examined the records. 6. The fact is not under dispute that the various input services received for generation of electricity are used in the factory of JKWCW. The electricity so generated at the premises of JKWCW was transmitted to the premises of the appellant and used for manufacture of grey cement, without which the factory cannot run or operate. Therefore, the services so received qualifies as input services under Rule 2(I) of CENVAT Credit Rules 20041 7. It is the undi....