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TMI Blog2022 (3) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... input or capital goods received in the factory or any input service received by manufacture of final product would be susceptible to CENVAT credit. Rule does not say that input service received by a manufacturer must be received at the factory premises. The ratio of the above judgment is applicable in the present case. Accordingly, irrespective of the fact that windmill is located outside the factory premises, repair and maintenance service is admissible for Cenvat credit in terms of rule 2 (l) of Cenvat Credit Rules, 2004. Appeal allowed - decided in favor of appellant. - EXCISE Appeal No. 12157 of 2019-SM AND EXCISE Appeal No. 12161 of 2019-SM - FINAL ORDER NO. A/10191-10192 / 2022 - Dated:- 21-2-2022 - MR. RAMESH NAIR, MEMBE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which are indentified earlier are as under: I] Whether the CESTAT is correct in holding that the assessee is entitled to avail the CESTAT 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 for away, could be said to have been used for manufacture of the final product of the assessee at Waluj, Aurangabad. 3] The question No.[II] can be answered in affirmative because admittedly, the electricity generated at Supa and Satara which are situated for away from the manufacturing unit of the appellant can be said to have used for manufacture of final product at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along with the final product goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam used in or in relation to manufacture of final products or for any other purpose, within the factory of production: (ii) all goods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petrol and motor vehicles, used for providing any output service; Explanation 1 : The light diesel oll, high speed diesel oll or motor spirit, commonly known as petrol, shall not be treated as an input for any purpose whatsoeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, as the case may be. Rule 3. CENVAT Credit : (1) A manufacturer or producer of final products or a provider of taxable service shall be allowed to take credit (hereinafter referred to as the CENVAT credit of - [xl] the additional duty of excise leviable under [Section 85 of Finance Act, 2005 (18 of 2005)] paid on - (i) any input or capital goods received in the factory of manufacture of final product or premises of the provider of output service on or after the 10th day of September 2004; and [ii] any input service received by the manufacturer of final product or by the provider of output services on or after the 10 th day of September, 2004 Including the said duties, or tax, or cess paid on any input or input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o in rule 9, 5] On perusal of these Rules, it becomes clear that the management, maintenance and repair of windmills Installed by the respondents is input service as defined by clause I of Rule 2. Rule 3 and 4 provide that any input or capital goods received in the factory or any input service received by manufacture of final product would be susceptible to CENVAT credit. Rule does not say that input service received by a manufacture received at the factory premises. The judgments referred to above, also interpret the word input service in similar fashion. In the case of Commissioner of Central Excise, Nagpur Versus Ultratech Cement Ltd. [cited supra), the Division Bench of this Court held that the definition of input servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of inputs and for the inward transportation of inputs. This interpretation which has been placed by the Tribunal is ex-facie contrary to the provisions contained in Rule 2 (l). The first part of Rule 2(l) inter alia covers any services used by the manufacturer directly or indirectly, in or in relation to the manufacture of final products. The inclusive part of the definition enumerates certain specified categories of services. However, it would be farfetched to interpret Rule 2 (l) to mean that only two categories of services in relation to inputs viz. for the procurement of inputs and for the inward transportation of inputs were intended to be brought within the purview of Rule 2 (1). Rule 2 (1) must be read in its entirety. The Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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