2026 (8) TMI 1136

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....oduction of electricity. The electricity produced is used for manufacture of dutiable final products on which the Appellant had discharged appropriate excise duty. In the course of production of electricity, Fly Ash is generated. Since the Fly Ash is detrimental to the environment, the Appellant disposes of the same in accordance with the Environment (Protection) Act, 1986. For this purpose, the Appellant obtains services to transport such Fly Ash generated in its captive thermal plant to the Ash-pond located inside the plant and avails CENVAT Credit of the Service Tax paid thereon. The Appellant also clears Fly Ash from its factory on payment of appropriate excise duty and reflects the same in its ER-1 Returns. During the period in dispute....

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....e present Show Cause Notice has been issued for the subsequent period 2015-16 on identical facts. 4. On going through the factual details and SCN issued in the present case, I find that the issue is squarely covered by the Final Order No. 75009-75010/2023 dated 18th January, 2023 of this Bench, wherein it has been held that the appellant would eligible for the Cenvat Credit for the Service Tax paid by them on account of Fly Ash movement. 5. On an identical issue, the Banglore Bench in the case of ACC Ltd Vs Commissioner of Central Tax, Bangalore, vide Final Order No. 20925/2026 dated: 31.07.2026 has held as under: In Birla Corporation Ltd. Vs. CCE, Lucknow 2014 (34) STR 589 (Tri.-Del), it has been held as under: 6. I....