Service tax credit

As far as my knowledge is concerned ,No cenvat is allowed where final product manufactured is not liable to excise duty hence In this case as electricity  generation is not liable to duty of excise there is no question of taking cenvat credit of any kind. Further in my opinion if ur company is person liable to pay service tax on GTA service tn it should pay service tax after claiming 75% abatement & no credit or refund would be allowed of such payment by you.

whether they claim refund

As the co is not eligible of Cenvat credit question of refund should not arise. They are just liable to pay service tax on input GTA service neither Cenvat nor refund of any amt would be allowed .

CA Pradeep is correct. Cenvat credit is inadmissible since the final product is not dutialble. Refund is allowed only on export related activities.