2011 (8) TMI 432

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..... refore a service can be treated as input service only when it is used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal - the wind mill is located at Kutch and therefore cannot be considered as input service as the same are not used by the manufacturer directly or indirectly. Further .....

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..... view of the department that the wind mill located at Kutch cannot be considered as input service as the same is not used by the manufacturer. The original adjudicating authority confirmed the demand and appropriated the amount of credit reversed along with interest and imposed a penalty. The appellant filed an appeal before Commissioner (Appeals) who also upheld the demand and interest but reduced .....

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..... of final products up to the place of removal. Therefore a service can be treated as input service only when it is used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal. 4. In the instant case, the wind mill is located at Kutch and therefore cannot be considered as input service as .....

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