2013 (4) TMI 148

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..... T Credit taken on the services which are rendered on at the windmills which produces the electricity and situated away from the factory premises, interest thereof and equal amount of penalty. 2. Heard both sides and perused the records. 3. Ld. Chartered Accountant, submits that the issue is regarding the CENVAT Credit of the service tax as input services received at windmill site. He would draw .....

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..... on the other hand, submits that the issue is now finally decided by the decision of the Division Bench of the Tribunal in the case of Ajanta Ltd vs CCE Rajkot - Final Order No. A/2740/WZB/AHD/2008, dt.4.12.08, following the ratio of the judgment of this Bench in the case of Rajhans Metal Pvt.Ltd. holding that credit of input services at the windmills site is not eligible for availment of CENVAT C .....

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..... involved. In view of this, the appellant is directed to deposit entire amount of CENVAT Credit confirmed by adjudicating authority and upheld by the first appellate authority within a period of 8 (eight) weeks from today and report compliance on 14.05.2012. Subject to such compliance being reported, the application for waiver of per-deposit of interest and penalties is allowed and recovery thereof .....

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