2018 (10) TMI 1546

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....r the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 29.1.2018 passed by the Commissioner (A), whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in manufacture of sponge iron falling under Central Excise Tariff Act, 1985 and are availing CENVAT cr....

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....ted the said appeal and hence, the present appeal. 3. Heard both sides and perused the records. 4. Learned counsel for the appellant submitted that the issue involved in the present appeal is whether the appellant is eligible to avail the CENVAT credit of service tax paid on input services used in the manufacture of electricity generation plant situated far off from the manufacturing unit buildi....