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2016 (1) TMI 546 - AT - Service TaxCenvat credit - input services - installation and erection, maintenance or any other services rendered at Windmills - located away from the factory premises and the electricity generated out of such Windmills is consumed at the factory premises after such power is put through the common grid. - Held that:- Hon’ble Bombay High Court in the case of Endurance Technologies Pvt. Ltd. [2015 (6) TMI 82 - BOMBAY HIGH COURT] held that Cenvat credit is eligible on maintenance or repair services of Windmills, located away from the factory. It is well settled that the decision of Hon’ble High Court is binding on the Tribunal. It was pointed out at the time of hearing that the definition of “input service” credit was subsequently amended in 2011. We find that the present appeals are involving for the period 2006-2007 - Credit allowed - Decided in favor of assessee.
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