2018 (4) TMI 1082

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....L) For The Appellant : Sh. R.K. Mishra, DR For The Respondents : Sh Saurabh Dixit, DR ORDER PER V. PADMANABHAN : Both the present appeals are filed by the Revenue against the Order-in-Original Nos. JOD-EXCUS-000-COM-0042-16-17 dated 18.11.2016 and JOD-EXCUS-000-COM-0060-16-17 dated 24.01.2017 passed by the Principal Commissioner of Central Excise, Jodhpur. The period in dispute is 0....

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....Excise Duty is paid. But the Department was of the view that the assessee-Respondents will not be entitled for such input service credit since the Lignite is further used in the generation of electricity, which is exempted. Accordingly, show cause notice was issued for the different periods which came to be decided in the impugned orders in which the Cenvat Credit on such input service was allowed....

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.... not availed any Service Tax credit on the movement of Lignite from the weigh bridge upto the power plant. 6. After hearing both sides and on perusal of the material available on record, we note that the Central Excise duty is liable to be paid on Lignite, but the activity of generation of electricity is exempted. The Lignite is raised from the mines, but the same is transported upto the crushe....