2015 (6) TMI 82 - BOMBAY HIGH COURT

CENVAT Credit - input services - activities in relation to business - whether the respondent was entitled to credit on management, maintenance or repair services provided on windmills installed by the respondents - Held that:- management, maintenance and repair of windmills installed by the respondents is input service as defined by clause "l" of Rule 2. Rule 3 and 4 provide that any input or capital goods received in the factory or any input service received by manufacture of final product would be susceptible to CENVAT credit. Rule does not say that input service received by a manufacturer must be received at the factory premises. - Decision in the case of Commissioner of Central Excise Versus Ultratech Cement Ltd. [2010 (9) TMI 19 - High Court of Bombay] and [2010 (10) TMI 13 - BOMBAY HIGH COURT] followed - Decided against Revenue.