2019 (5) TMI 370

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Respondent ORDER Per : S.S GARG The present appeal is directed against the impugned order dated 14.9.2018 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 the manufacture of Sponge Iron falling under Chapter 72 of Central Excise Tariff Act, 1985.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gible 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 building and whether extended period is invokable. The learned counsel for the appellant submitted that this issue is no more res integra and has been settled by various decisions of the Tribunal in favour of the assessee. He fu....