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2017 (8) TMI 1096 - AT - Central ExciseCENVAT credit - input services - erection and installation, repair and maintenance and also other similar services utilized/used in its Wind Mill site at Jaisalmir - denial on the ground that the wind mill is a distinct unit and situated at a place away from the factory of manufacture of final product and thus, should not be considered as the factory of the manufacture of the appellant for the purpose of availment of cenvat credit - Held that: - Since there is no stipulation contained in either Rule 2 or Rule 3 ibid providing for use of the services exclusively within the factory, the disputed services used in the wind mill for generation of electricity, which in turn, were used for manufacture of the final product in the factory of the appellant, should be considered as input service for the purpose of availment of cenvat credit of service tax paid thereon - similar issue decided in the case of Bajaj Auto ltd. Vs. CCE [2016 (1) TMI 593 - CESTAT MUMBAI], where the cenvat credit of services tax paid on various services used in the wind mill for generation of electricity was allowed - appeal allowed - decided in favor of appellant.
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