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2016 (11) TMI 278 - AT - Central ExciseCENVAT Credit - input services - maintenance and repair service - erection, commission and installation services - Held that - the issue is no more res integra being decided by the Larger Bench of the Tribunal in the case of Parry Engg. & Electronics P. Ltd 2016 (1) TMI 546 - CESTAT AHMEDABAD , where under it is held that the Assessee is entitled to avail CENVAT Credit of various input services in relation to wind mills installed and situated away from the factory premises, used for generation of electricity. In the result, the impugned order is set aside - appeals allowed - decided in favor of appellant.
Issues:
- Eligibility of CENVAT Credit on input services for wind mills used in electricity generation Analysis: The judgment concerns appeals filed against an order passed by the Commissioner (Appeals) C.Ex. & S.Tax, Ahmedabad, regarding the eligibility of CENVAT Credit on input services used for wind mills generating electricity. The appellants availed CENVAT Credit on services like maintenance, repair, erection, commission, and installation for wind mills at Jamnagar. A demand notice was issued for recovery of the credit availed during a specific period, which was confirmed upon adjudication, with a penalty imposed. The Commissioner (Appeals) upheld the demand but dropped the penalty, leading to the current appeal. The appellant's advocate argued that the issue was settled by a decision of the Larger Bench of the Tribunal in the case of Parry Engg. & Electronics P. Ltd, emphasizing the entitlement to avail CENVAT Credit on input services related to wind mills used for electricity generation. The Revenue's representative supported the Commissioner's findings but failed to present any contrary judgment. The Tribunal noted that the issue had been conclusively decided by the Larger Bench in the Parry Engg. & Electronics P. Ltd case, affirming the Assessee's right to claim CENVAT Credit on input services for wind mills used in electricity generation. Consequently, the impugned order was set aside, and the appeals were allowed with any necessary consequential relief as per the law.
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