2017 (2) TMI 487

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.... for the Respondent. [Order Per: Sulekha Beevi, C.S.] The above appeal is filed by Department against the order passed by Commissioner (Appeals) who allowed the credit on input services. 2 Brief facts are that the respondent is engaged in manufacture and clearances of VP Sugar, Ethyl Alcohol and Carbon di-oxide. They also operate a captive power plant and co-generation plant for generatio....

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....ed the Department is now before the Tribunal. 3. On behalf of the Department, the Ld. AR, Shri. M. Chandra Bose reiterated the grounds stated in the appeal. He pointed out that respondent is having a power plant which is using coal for generating electricity. The respondent is selling electricity and therefore they are not eligible for credit on input services used for import of coal. That appe....

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....TY AMOUNT INVOLVED 1. i. Insurance cover for Machinery of Sugar factory, Distillery, Cogen plants & Co2 plants. 67,904/- 1,24,146/- & 1,92,050/- ii. Insurance cover for fire loss & special perils for sugar and molasses stocks, and plant & machinery of sugar and distillery units.   2. Coal analysis relating Co-gen Power Plant (Sugar factory) 24,720/- 3. Repairs, modi....

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.... input services as well as their nexus with the activity of manufacturer. Though the Ld. AR submits that the respondent is not eligible for credit as the credit is availed on input services commonly used for exempted goods as well as dutiable products, it has to be mentioned that the Show Cause Notice does not make any whisper about such allegation. The activities like Insurance Service, Repairs, ....