2017 (11) TMI 1649 - AT - Central Excise

CENVAT credit - various services received at wind mill electricity generator of the appellant - denial on the ground that the said windmill farm is not situated within the factory premises and is situated at a different place - Held that - identical issue decided in appellant s own case M/s. Mangalam Cement Ltd. Versus C.C.E., Jaipur-I 2017 (8) TMI 1096 - CESTAT NEW DELHI , where it was held that Since there is no stipulation contained in either Rule 2 or Rule 3 ibid providing for use of the services exclusively within the factory, the disputed services used in the wind mill for generation of electricity, which in turn, were used for manufacture of the final product in the factory of the appellant, should be considered as input service for the purpose of availment of CENVAT credit of service tax paid thereon - credit allowed - appeal allowed - decided in favor of appellant.

Summary

The appeal was against Order-in-Appeal No. 45/2013 regarding eligibility for Cenvat credit of Service Tax paid on services at a wind mill. The Tribunal ruled in favor of the appellant, citing previous decisions and setting aside the impugned order.