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2022 (3) TMI 47 - AT - Central ExciseCENVAT Credit - input services - repair and maintenance of wind mill which is located outside the factory premises - denial of credit on the ground that the wind mill is located outside the factory premises - HELD THAT:- An identical issue has been decided by this Tribunal in the case of COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, AURANGABAD VERSUS ENDURANCE TECHNOLOGY PVT LTD [2015 (6) TMI 82 - BOMBAY HIGH COURT] wherein after considering various judgments, it was 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 ratio of the above judgment is applicable in the present case. Accordingly, irrespective of the fact that windmill is located outside the factory premises, repair and maintenance service is admissible for Cenvat credit in terms of rule 2 (l) of Cenvat Credit Rules, 2004. Appeal allowed - decided in favor of appellant.
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