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2018 (5) TMI 186 - CESTAT AHMEDABADCENVAT credit - services used for manufacturing activities at their factory/plant as well as for generation of electricity - Alleging that appellant has sold electricity to Gujarat Energy Transmission Company Ltd (GETCO), hence, 6% of the value of the electricity energy sold was demanded u/r 6(3) of CCR 2004 - Held that: - the Ld Advocate has placed the relevant electricity bills paid by the Appellant after adjustments allowed for wheeling out of electricity to the grid of GETCO, generated at their wind mill. These evidences have not been examined. Therefore, only for the limited purpose of verification whether electricity energy generated at the Wind Mill was sold or otherwise, the matter is remanded to the Adjudicating Authority. CENVAT credit - Repair and Maintenance Services used at the Wind Mill situated away form the factory premises - Held that: - Cenvat Credit of Service Tax paid on input services viz., ‘Repair and Maintenance Service’ and ‘Works Contract Services’ in relation to ‘Repair and Maintenance service’ used for generation of electricity in Wind Mill situated away from the factory following the Larger Bench judgment in the case of Parry Engg & Electronics (P) Ltd vs CCE & ST Ahmedabad 1 [2016 (1) TMI 546 - CESTAT AHMEDABAD] - there is no merit in denying credit on other input services common for manufacturing activity and running of the wind Mill, when credit of service tax paid on repair & maintenance service is allowed - credit allowed. Appeal allowed in part and part matter on remand.
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