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2015 (9) TMI 786 - CESTAT AHMEDABAD

2015 (9) TMI 786 - CESTAT AHMEDABAD - TMI - Availment of CENVAT Credit - Whether the CESTAT is correct in holding that the assessee is entitled to avail the CENAVT credit on management, maintenance or repair services provided on services provided to Windmills installed and situated away from factory and factory premises - Held that:- Input services provided in the present appeal were the same as discussed in the case law of the Hon'ble Bombay High Court [2015 (6) TMI 82 - BOMBAY HIGH COURT] - In .....

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e involved in this appeal is regarding certain services availed at the Wind Mills which are situated away from the factory premises. 2. It was his case that earlier there were contrary decisions on the issue but the Hon'ble Bombay High Court (Bench at Aurangabad), vide order dated 02.12.2014 in the case of CCE, Aurangabad vs. Endurance Technology Pvt. Limited [2015-TIOL-1371-HC-MUM-ST] has framed question No.I as follows:- [I] Whether the CESTAT is correct in holding that the assessee is ent .....

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provided in the present appeal were the same as discussed in Para 5 in the case law of the Hon'ble Bombay High Court. Para 5 and 6 of case law CCE vs. Endurance Technology Pvt. Limited (supra) are reproduced below:- 5] On perusal of these Rules, it becomes clear that the management, maintenance and repair of windmills installed by the respondents is input service as defined by clause I of Rule 2. Rule 3 and 4 provide that any input or capital goods received in the factory or any input servi .....

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are directly or indirectly used in or in relation to manufacture of final product but also includes various services used in relation to business of manufacture of final product. The expression activities in relation to business is also discussed in this judgment by referring to judgment of Apex Court. In the case of Deepak Fertilizers & Petrochemicals Corporation Ltd. Versus C.C.Ex. Belapur [cited supra] the Division Bench held as under: The definition of the expression input service cover .....

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inclusive definition by enumerating certain specified services. Among those services are services pertaining to the procurement of inputs and inward transportation of inputs. The Tribunal, proceeded to interpret the inclusive part of the definition and held that the Legislature restricted the benefit of Cenvat credit for input services used in respect of inputs only to these two categories viz. for the procurement of inputs and for the inward transportation of inputs. This interpretation which .....

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