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ACC Ltd. Versus Commissioner of Central Excise Mumbai

2016 (11) TMI 39 - CESTAT MUMBAI

Whether the appellant is eligible to avail CENVAT credit of service tax paid on services like erection, commissioning and installation and the capital goods used for the wind mills which are situated far away from the factory - Held that: - the said electricity generated by the windmills is fed to the Grid of State Electricity Board. Appellant got equivalent quantity of electricity from Grid after minor adjustment as per the terms and conditions entered between the appellant and the Electricity .....

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R) for respondent ORDER These two appeals are directed against orders-in-appeal No. YDB/1/LTU/MUM/2012 and YDB/2/LTU/MUM/2012 both dated 27.01.2012. 2. Heard both sides and perused the records. 3. The issue involved in this case is whether the appellant is eligible to avail CENVAT credit of service tax paid on services like erection, commissioning and installation and the capital goods used for the wind mills which are situated far away from the factory. The period involved in this case is June .....

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ra Seamless Ltd. - 2012 (276) STR 117 (Tri. Delhi) and Endurance Technologies P. Ltd. - 2011 (273) ELT 248 (Tri. - Mum) which has been upheld by the Hon'ble High Court of Bombay as reported at 2015-TIOL-1371-HC-MUM-ST. It is also the submission of the learned Counsel that the same issue was referred to the Larger Bench of this Tribunal and the Larger Bench in the case of Parry Engg. & Electronics P. Ltd. - 2015 (40) STR 243 (Tri. - LB) by relying upon the judgement of the Hon'ble Hig .....

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s reported in 2004 (313) ELT 311 (Tri. - Del.). 5. Learned D.R. would submit that the wind mills are not capital goods and the appellant is not eligible for the input service tax credit availed on such services and for proposition he relied upon the Hon'ble High Court of Bombay in the case of Vodafone India Ltd. - 2015 (324) ELT 434 (Bom.). 5.1 It is also his submission that the allegation in the show-cause notice is regarding utilization of components and spares are for output services are .....

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