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2017 (10) TMI 972 - AT - Service TaxCENVAT credit - operational charges of the windmill projects situated at Chitradurga - case of Revenue is that the credit availed by the respondent was regular on the ground that it is not pre-condition that input services must be received in the manufacturing premises for availment of CENVAT credit - Held that: - the issue is squarely covered by the decision in the case of Parry Engg. & Electronics P. Ltd. Versus C.C.E. & S.T., Ahmedabad-I, II, III [2016 (1) TMI 546 - CESTAT AHMEDABAD], where it was held that Cenvat credit is eligible on maintenance or repair services of Windmills, located away from the factory - credit allowed - appeal dismissed - decided against Revenue.
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