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TMI Blog2018 (3) TMI 1375X X X X Extracts X X X X X X X X Extracts X X X X ..... riod April, 2004 to May, 2015, the appellant had availed cenvat credit of Service Tax paid on the mobile phone service, insurance and maintenance of vehicles and in respect of input service received in another unit, situated elsewhere from the factory of the appellant. Taking of Cenvat credit on those taxable services was disputed by the Department and accordingly, 9 show cause notices were issued to the appellant. The show cause notices were adjudicated by order dated 08.03.2016, wherein Cenvat credit was disallowed to the appellant and also penalties were imposed. On appeal, the ld. Commissioner (Appeals) vide the impugned order dated 16.08.2017 has dropped the demand/disallowance of Cenvat credit upto the period 01.04.2011 and upheld the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed therein. In this context, the ld. Advocate has relied on the decision of this Tribunal in the appellant's own case, reported in 2012- TIOL- 469 - CESTAT-Del. 3. On the other hand, the ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order and further submits that the amended definition of input service with effect from 01.04.2011 has specifically provides that the input service used in or in relation to manufacture of final product, should only be eligible for Cenvat benefit. Thus, he submits since the appellant, in this case, has not confirmed to the definition of input service, it is not entitled for availing the Cenvat benefit on the disputed services. 4. Heard both sides and perused the records. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wind mill cannot be denied to the appellant. I find that this Tribunal in the case of appellant itself, vide order dated 12.10.2011 (supra), has extended the cenvat benefit, holding as under:- "4. There is no dispute about the fact that if the inputs are used or in input services are availed in respect of a captive power plant situated within the factory or adjacent to the factory, Cenvat credit would be available. But if the captive power plant happens to be wind power generator, it may not be always possible to locate the same in the close vicinity of the factory, as the wind power Generators have to be located at the places where the wind with sufficient speed is available throughout the year. In this case, though the factories of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s nexus with the manufacture of the final product or with the business of manufacture and in this case, I find that there is clear nexus as the electricity generated by the wind mills has been used for running of the factories of the appellant and just because the electricity has not been directly supplied, but has been supplied through M.P. Electricity grid, it cannot be said that the wind mills are not captive power plant. I find that same view has been taken by the Tribunal in the case of Maharashtra Seamless Ltd. v. C.C.E., Raigad (supra) and Endurance Technologies Pvt. Ltd. v. C.C.E., Aurangabad (supra). In the first judgment, the Tribunal has also discussed the judgment of Tribunal in the case of Rajhans Metals Pvt. Ltd. v. C.C.E., Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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