2017 (11) TMI 1649

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..... ement Ltd. Versus C.C.E., Jaipur-I [2017 (8) TMI 1096 - CESTAT NEW DELHI], where it was held that Since there is no stipulation contained in either Rule 2 or Rule 3 ibid providing for use of the services exclusively within the factory, the disputed services used in the wind mill for generation of electricity, which in turn, were used for manufacture of the final product in the factory of the appel .....

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..... he lower Authorities have come to a conclusion that any services rendered at wind mill electricity generator and Service Tax paid thereon is not eligible as Cenvat credit for the reason that the said windmill farm is not situated within the factory premises and is situated at a different place. 4. The issue is no more res Integra and has been decided by the Tribunal in the favour of the appella .....

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