2015 (8) TMI 835 - AT - Service Tax

Denial of CENVAT Credit - input services - operation and maintenance of Wind Mill - Whether the appellant is eligible to CENVAT credit of service tax paid on services of operation and maintenance of Wind Mill located for away from the factory premises - Held that - present appeal is covered by the case law of CCE & Cus., Aurangabad vs. Endurance Technology Pvt. Limited (2015 (6) TMI 82- Bombay High Court). Accordingly, the appeal filed by the appellant is allowed - Decided in favour of assessee.

Summary

The appeal was filed regarding eligibility for CENVAT credit on service tax paid for operation and maintenance of Wind Mill away from factory premises. The appellant argued citing judgments supporting their case. Both sides agreed the appeal was covered by a relevant case law, leading to the appellant's appeal being allowed with consequential relief.