2018 (5) TMI 771

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..... the Respondent. Per. S.K. Mohanty :- These appeals are directed against the impugned order dated 11/12/2017 passed by the Commissioner (Appeals), Central Goods & Service Tax and Central Excise, Jodhpur. 2. Denial of Cenvat credit of service tax in respect of input services used in wind mill for generation of electricity is the subject matter of present dispute. 3. Heard both sides and perus .....

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..... nce, the operation of order dated 25/04/2017 passed by the Tribunal has not been stayed or over-ruled by the higher judicial forum, I am of the opinion that the views expressed by the Tribunal regarding entitlement of Cenvat credit cannot be disturbed at this juncture, for deciding the issue differently. 7. Therefore, I do not find any merit in the appeals filed by the Revenue. Accordingly, the s .....

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