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2011 (7) TMI 373 - AT - Service TaxCENVAT credit - repair and maintenance of wind mills - The contention of the assessee is that the services in connection with maintenance of wind mills are exclusively used in relation to manufacturing activity and, therefore, are squarely covered under the definition of “input service” - As per the definition of input service it follows that the said definition not only covers services which are used directly or indirectly in or in relation to manufacture of final products and also includes other services, which have direct nexus or which are integrally connected in business of manufacture of final products - Decided in favor of the assessee
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