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2013 (10) TMI 620 - CESTAT NEW DELHICENVAT credit on input services – Waiver of Pre-deposit - Eligibility of the appellant for Cenvat credit in respect of input services availed for erection, installation, commissioning, repair and maintenance of the wind mills is in question – Held that:- Credit in respect of the service tax paid on maintenance and repairs of windmill which is situated outside the factory - Following Maharashtra Seamless Ltd. vs. CCE, Raigad [2012 (11) TMI 241 - CESTAT MUMBAI ] - Applicants are entitled for credit in respect of the service tax paid for maintenance and repairs of the windmill situated outside the factory as the electricity produced is used in the factory of production – the requirement of pre-deposit of Cenvat credit demand, interest and penalty is waived for hearing of the appeal - Stay granted.
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