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TMI Blog2016 (1) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... - BOMBAY HIGH COURT] held that Cenvat credit is eligible on maintenance or repair services of Windmills, located away from the factory. It is well settled that the decision of Hon ble High Court is binding on the Tribunal. It was pointed out at the time of hearing that the definition of input service credit was subsequently amended in 2011. We find that the present appeals are involving for the period 2006-2007 - Credit allowed - Decided in favor of assessee. - Shri P.K. Das, Member (J), H.K. Thakur, Member (T) and P.M. Saleem, Member (T) Shri D.K. Trivedi, S.R. Dixit, S.J. Vyas and V.B. Joshi, Advocates, for the Appellant. Dr. J. Nagori, Authorised Representative, for the Respondent. ORDER [Order per : P.K. Das, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e registration certificate. They had paid Service Tax to the service provider on installation and erection of Windmills located at P-1, Ghadavi, Jamnagar and availed Cenvat credit at their factory at Ahmedabad. It is contended by the appellant that the electricity generated by the Windmills located at Jamnagar was transferred by the Gujarat Energy Transmission Corporation Ltd. to their manufacturing unit at Ahmedabad. The appellant was using the electricity generated by the said Windmills indirectly for the manufacture of their final product, cleared on payment of duty. According to the Revenue, the appellant is not eligible to avail the Cenvat Credit as the electricity is being generated in Windmills at Jamnagar, far away from the factory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Court against the decision of the Tribunal in the case of Endurance Technologies Pvt. Ltd. (supra) which was dismissed as reported in 2015-TIOL-1371-HC-MUM-ST (CCE Aurangabad v. Endurance Technology Pvt. Ltd.). The question of law before Hon ble High Court in the case of Endurance Technology Pvt. Ltd. (supra) are as under : - I. Whether the CESTAT is correct in holding that the assessee is entitled to avail the CENVAT Credit on management, maintenance or repair services provided on services provided to Windmills installed and situated away from factory and factory premises? II. Whether electricity generated at Supa and Satara, situated far away, could be said to have been used for manufacture of the final product of the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly or indirectly used in or in relation to manufacture of final product but also includes various services used in relation to business of manufacture of final product. The expression activities in relation to business is also discussed in this judgment by referring to judgment of Apex Court. In the case of Deepak Fertilizers Petrochemicals Corporation Ltd. v. C.C.Ex. Belapur [Cited supra] the Division Bench held as under : The definition of the expression Input service covers any services used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products. The words directly or indirectly and in or in relation to are words of width and amplitude. The subordinate legislation has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he words used in Rule 2(I). Moreover as we have noted earlier, whereas Rule 3(1) allows a manufacturer of final products to take credit of excise duty and service tax among others paid on any input or capital goods received in the factory of manufacturer of the final product, insofar as any input service is concerned, the only stipulation is that it should be received by the manufacturer of the final product. This must be read with the broad and comprehensive meaning of the expression input service in Rule 2(I). The input services in the present case were used by the appellant whether directly or indirectly, in relation to the manufacture of final products. The appellant, it is undisputed, manufactures the dutiable final products and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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