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2019 (3) TMI 1495 - CESTAT CHENNAICENVAT Credit - input services - lease rentals and operation and maintenance charges of wind mills situated outside the factory - Held that:- The matter is no longer res integra and has been settled to rest in respondent’s own case by the Hon’ble High Court of Madras in the case of CCE & ST Vs Ashok Leyland Ltd. [2019 (1) TMI 430 - MADRAS HIGH COURT], where it was held that The decision of the High Court of Bombay in Endurance Technology Pvt. Ltd. [2015 (6) TMI 82 - BOMBAY HIGH COURT], which has been followed by the Larger Bench of the Tribunal in Parry Engg. & Electronics P. Ltd. [2016 (1) TMI 546 - CESTAT AHMEDABAD], where it was 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. Appeal dismissed - decided against Revenue.
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