TMI Blog2007 (7) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... services not qualify as input services and ordered for pre-deposit of Rs.1 lakh - Appeal No. E/401/2007 - Stay Order No. 750/2007 - Dated:- 25-7-2007 - [Order per] - The appellants are manufacturers of cement. They have been denied CENVAT credit of the service tax paid on (i) insurance paid towards fire policy for the colony building of factory; (ii) security charges, maintenance and repair c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Palladam away from the cement factory has been denied to the appellants on the ground that there is no evidence of the electricity generated by the windmills having been used in the cement factory. The electricity generated by the windmills was supplied to the Tamilnadu Electricity Board (TNEB) and the energy supplied by them was consumed by the appellants in the manufacture of cement. It appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory did not fit in the definition of 'input' and consequently any services received in respect of the windmills would not qualify to be 'input-service'. It is also seen that no nexus has been established between the colony building situated outside the cement factory and the appellant's final product, nor between the telephone services and the final product. In the circumstances, the appellants ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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