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TMI Blog2015 (1) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... shutosh Nath, Asst Commissioner, (AR) JUDGEMENT Per: Ashok Jindal: The appellant is in appeal against the impugned order wherein input service credit of Annual Maintenance Repair on wind mill situated away from the factory was denied to the appellant. 2. Brief facts of the case are that the appellant is a manufacturer of motor vehicle parts for which they need electricity. The appellants have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Ltd. - 2012 (27) STR 321 (T) on an identical fact held that the appellant is entitled to take CENVAT credit. The appellant is also relied on the decision of the Hon'ble Bombay High Court in the case of Deepak Fertilisers - 2013 (32) STR 532 (Bom) wherein it was held that the appellant are entitled to take CENVAT credit. 5. On the other hand, the learned A.R. submits that as the electricity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... take CENVAT credit on service tax paid in respect of the services availed by them in the course of manufacturing activity as a manufacturer. It is not in dispute that the wind mill has been installed by the appellant to generate electricity which in turn used by them. Further, I have gone through the case law relied on by the learned A.R.'s in the cases of Ajanta Transistors Clock Mfg. (supra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the wind mill installed by the appellant to generate electricity which have been used by the appellant in the course of business of manufacturing. Therefore, relying on the judgment of the Hon'ble Bombay High Court in the case of Ultra Tech Cement Ltd. reported in - 2010-TIOL-745-HC-MUM I hold that the appellant is entitled to take CENVAT credit on annual maintenance charges of wind mill. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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