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TMI Blog2011 (3) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... ty generated at the wind mill is not being supplied directly to the appellant's factory but to GEB as the consumption can be less or more than the requisite units of electricity. Since the electricity which is going to be used by them need not be exact quantity of electricity produced in their windmills, the services used at the site of the windmills cannot be held as input services by the manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ahmedabad. The electricity produced in the said wind mill is transferred to the Gujarat Electricity Board, who in turn provide the same to the appellant according to their requirements and bills are raised for consumption of such electricity. 2. The lower authorities have denied the benefit of the modvat credit of service tax paid in respect of the services utilized at the wind mill site by ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g bill which is being consumed for the manufacture of their goods. I therefore find that the transaction of delivery of power to the GEB and supply of power by the GEB to the appellant is two independent transactions as there is no direct nexus between the service received in the power plant and the items manufactured in the factory belonging to the appellant. Generating electricity at the wing mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is going to be used by them need not be exact quantity of electricity produced in their windmills, the services used at the site of the windmills cannot be held as input services by the manufacturing unit at Ahmedabad. 3. Learned advocate appearing for the appellant also fairly agrees that the issue is no more res-integra and stands settled by the Tribunal in the cases of 1. Rajhans ..... X X X X Extracts X X X X X X X X Extracts X X X X
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