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TMI Blog2013 (10) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... aintenance and repairs of windmill which is situated outside the factory - Following Maharashtra Seamless Ltd. vs. CCE, Raigad [2012 (11) TMI 241 - CESTAT MUMBAI ] - Applicants are entitled for credit in respect of the service tax paid for maintenance and repairs of the windmill situated outside the factory as the electricity produced is used in the factory of production – the requirement of pre-d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bruary 2009 to March 2010. The appellant took Cenvat credit of this service tax paid in respect of the services availed for erection, installation, commissioning, repair and maintenance of the wind mills installed in Jaisalmer far away from the manufacturing unit. There is no dispute that the appellant had an arrangement with Rajasthan State Electricity Board for wheeling out of the power generate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest and penalty of Rs. 1,00,000/- was imposed on the appellant. This order of the Additional Commissioner was upheld by the Commissioner (Appeals) vide order-in-appeal dated 23 May, 2013 against which this appeal has been filed alongwith stay application. 2. Heard both the sides in respect of stay application. 3. Shri Rahul Lalkhani, C.A., the learned Counsel for the appellant, pleaded that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and its recovery may be stayed during the pendency of the appeal. 4. Shri P.K. Sharma, the learned DR, opposed the stay application by reiterating the findings of the Commissioner (Appeals) in the impugned order and, in particular, emphasised that since electricity is an exempted excisable goods, the input services used for generation of electricity would not be eligible for Cenvat credit. He al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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