Amount received under machine availability clause in agreement for non-availability can't be termed as consideration to tolerate an act: CESTAT

CUSTOMS/EXCISE/ST : Where assessee set up a project for generating electricity using Wind Turbine Generators (WTG) and it under an agreement entered into with one 'S' engaged 'S' to maintain said WTG and there had been a machine availability clause in above agreement that in case machine availability falls then 'S' shall compensate to assessee an amount and assessee received an amount of Rs. 1.33 crores from 'S' in year 2015-16 and showed same in its account books,

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