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2018 (3) TMI 1375 - AT - Central ExciseCENVAT credit - input services - telephone services - insurance services - maintenance of vehicle - denial on account of nexus - Held that: - The services availed by the appellant from the service provider of mobile phone and for insurance and maintenance of vehicles are integral part of the manufacturing activity inasmuch as, without such service, the appellant cannot smoothly transact its business of manufacturing as well as selling of its goods. Since the said services have nexus with the purpose, for which the appellant has setup its manufacturing unit, the same should be considered as input service under the amended definition of input service effective from 01.04.2011 - credit allowed. Utilization of services in the wind mill - Held that: - such wind mill is a captive mill dedicated entirely for supplying the electrical energy to the appellant for accomplishing its manufacturing activity. It is only for the technological requirement that the wind mill should be located at a place in the higher altitude; the appellant had installed such mill outside its factory premises and used generated electricity there from for its manufacturing activity - service tax paid on the taxable service used in the wind mill cannot be denied to the appellant. Appeal allowed - decided in favor of appellant.
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