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2017 (11) TMI 153 - AT - Central ExciseCENVAT credit - windmill maintenance charges - denial on the ground that the windmills are situated outside the factory - Held that: - The Hon’ble High Court of Bombay in the case of Endurance Technology Pvt. Ltd. [2015 (6) TMI 82 - BOMBAY HIGH COURT] has held that 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 - the disallowance of credit is unjustified - appeal allowed - decided in favor of appellant.
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