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2016 (1) TMI 593 - AT - Central ExciseCenvat Credit - input service - maintenance and repair services of windmill farm - The electricity generated in this windmill farm are fed into grid of Maharastra State, electricity board for supply and distribution, in return appellant were allowed draw equivalent units for consumption of electricity, at their manufacturing plant, where excisable goods are manufactured and cleared on payment of duty. - Held that:- Hon’ble High Court of Bombay had considered self same issue in the case of Endurance Technology Pvt. Ltd. [2015 (6) TMI 82 - BOMBAY HIGH COURT] - the 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. Credit allowed - Decided in favor of assessee.
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