2016 (2) TMI 1080

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....echnical Member) For the Appellant: Pakshi Rajan, A.R. For the Respondent : None ORDER Archana Wadhwa (Judicial Member) Being aggrieved with the order passed by Commissioner (Appeals) vide which he has allowed the Respondents appeal, Revenue has filed the present appeal. We have heard Shri Pakshi Rajan learned A.R. appearing for the Revenue. Nobody appeared for the Respondent. 2.....

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....e is being used for generation of electricity, which is either being captively consumed by the assessee or is being cleared to the State Electricity Board, the appellant is not entitled to the full credit availed on inputs or input services or capital goods. Accordingly, proceedings were initiated against the respondent which stand confirmed by the original adjudicating authority. On appeal aga....