2023 (6) TMI 583

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Amrendra Kumar Jha, Authorized Representative for the Respondent ORDER Per: Anil G. Shakkarwar Appellant is manufacturer of sugar and molasses. They availed CENVAT Credit of Service Tax paid on insurance of vehicles of the manufacturing unit, Service Tax paid on consultancy services engaged for receiving consultancy in relation to cogeneration plant, Service Tax paid on insurance availed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the business activity and therefore, the Service Tax paid on insurance of vehicles is admissible as CENVAT Credit because vehicles are used in relation to manufacture. He further submitted that for manufacture of sugar, electricity was required and appellant decided to generate electricity within the factory. For said purpose, a co-generation plant was decided to be installed. The appellant engage....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aid on the consultancy service is not admissible. 4. I have carefully gone through the records of the case and submissions made by both the sides. The co-generation plant though was not installed during the relevant period, consultancy was received during the said period and Service Tax paid on consultancy is claimed as CENVAT Credit and the same is admissible. I also find that manufacture is n....