TaxTMI 
TaxTMI 
2018 (4) TMI 817
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....o power plants to generate electricity, which is captively consumed by them in the manufacture of iron and steel products. Power plants use coal for generation of power; fly ash emerge during the process of power generation. The appellants removed the fly ash and it was used as back filling material in the coal mines for leveling. For this activity of removal and disposal of fly ash, the appellants used various inputs services. These services are cargo handling service, site preparation services, supply of tangible goods, and cleaning services etc. The appellants availed credit on service tax paid on these services. The Revenue objected to the same. 2. There is another issue regarding the availment of cenvat credit on the basis of suppleme....
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.... sufficient to show that this is input service covered by Cenvat Credit Rules, 2004. 5. On the second issue regarding the supplementary invoices, he submitted that a case was made against the provider of service. The case was with reference to certain valuation dispute of taxable service. The service provider contested the case against him before the Tribunal and the Tribunal held in favour of the said service provider holding that there was no violation of valuation of taxable service. Referring to Final Order of Tribunal in case reported as Karamjeet Singh & Co., [ 2013 (32) STR 740 (Tri - Del)] with reference to said service provider M/s. Karamjeet Singh & Co., learned Counsel submitted that when the case of fraud or suppression, or und....
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....ellant. In other words, without such due disposal of fly ash, generation of electricity cannot happen. 9. In view of these facts, it is not correct to say that the removal and disposal of fly ash is nothing to do with the manufacture of excisable goods. Admittedly, the electricity generated is captively consumed by the appellant. Any input services or inputs used for such generation of electricity are necessarily to be considered as input service for final excisable goods. In view of these facts, we find that the impugned order cannot be sustained on merit, regarding denial of various input services or credit with reference to removal and disposal of fly ash is mandate of law. 10. Regarding the dispute relating to supplementary invoices, ....