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TMI Blog2018 (5) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... gy generated at the Wind Mill was sold or otherwise, the matter is remanded to the Adjudicating Authority. CENVAT credit - Repair and Maintenance Services used at the Wind Mill situated away form the factory premises - Held that: - Cenvat Credit of Service Tax paid on input services viz., ‘Repair and Maintenance Service’ and ‘Works Contract Services’ in relation to ‘Repair and Maintenance service’ used for generation of electricity in Wind Mill situated away from the factory following the Larger Bench judgment in the case of Parry Engg & Electronics (P) Ltd vs CCE & ST Ahmedabad 1 [2016 (1) TMI 546 - CESTAT AHMEDABAD] - there is no merit in denying credit on other input services common for manufacturing activity and running of the wind M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Commissioner (Appeals) who in turn, rejected the appeal. Hence, the present appeal. 4. The Ld Advocate, Shri Bissa for the appellants submits that the Ld commissioner (Appeals) has allowed the appeal to the extent of admissibility of credit of service tax paid on Repair and Maintenance Services used at the Wind Mill situated away form the factory premises, however, the Ld Commissioner (Appeals) has confirmed the demand relating to common input services used for maintenance of the Wind Mill and manufacturing activity at factory. It is the contention that once credit of service tax paid on Repair and maintenance service , used for Wind Mill is allowed there is no justification for denying credit on other common input services, used by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for maintenance of wind mill and also manufacturing activity. I do not find merit in denying credit on other input services common for manufacturing activity and running of the wind Mill, when credit of service tax paid on repair maintenance service is allowed. In the show cause notice it is also alleged that the appellant had sold a part of the electricity generated in the wind mill, which the appellant had vehemently denied by producing evidences to the effect that no part of the electricity generated in the Wind Mill has been sold by them but the entire quantity is used in the factory premises of the Appellant. In support, the Ld Advocate has placed the relevant electricity bills paid by the Appellant after adjustments allowed for whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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