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TMI Blog2025 (1) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... Articles of Iron and Aluminium of a kind principally used in Motor Vehicles falling under Chapter 73 and 76 of First Schedule to CETA, 1985. It appears that the appellant had availed input service credit of service tax paid on lease rentals and operation and maintenance charges of wind mills located in Tirunelveli District; the electricity generated therefrom was transferred to the power grid of the Tamil Nadu Electricity Board (TNEB) from where equal quantity of electricity was drawn to the appellant's factory. 3. The Revenue appears to have noticed from the agreement dated 18.10.2010 between M/s.Hindujua Foundries Ltd. (the appellant herein, who is now named as Ashok Leyland Ltd.) and M/s.Ashok Leyland Wind Energy Limited (ALWEL, for sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peration and maintenance charges of windmills ?" 5. It is inter alia the case of the appellant that they had availed input service credit of the service tax paid on lease rentals and operation and maintenance charges of windmills; the electricity generated from such windmills was transferred to the power grid of TNEB from where equal quantity of electricity was drawn to the appellant's factory. It is further contended that the authority below was not justified in disallowing the input service credit on the ground that the input services were received outside the factory premises and that there is no dispute that the electricity generated by the windmills were, in fact, used in the manufacture of final products and payment of service tax fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said Agreement. Hence she would request for dismissing the appeals. 8. A perusal of the impugned order reveals that the Commissioner had observed from the above Agreement between the Appellant and M/s.ALWEL, the inputs which were used for operation and maintenance of windmills was used by M/s.ALWEL which is evident from the fact that the contract specified that the cost of operation and maintenance was to be borne by M/s.ALWEL. M/s.ALWEL was also responsible for the generation of electricity and they were in fact getting the windmills maintained and hence the appellant was in no way responsible for maintenance of windmills nor had they given any contract for doing so to M/s.ALWEL for operation and maintenance of windmills in question. A p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... merit. 11. The finding of the Original Authority however, has not at all been answered by the Appellant but their contentions are only tangential; the Appellant restricts its argument on the observation as to the allegation of windmills being outside the factory and the reliance of various case law is also on the same lines. The fact however remains that the doubt in the minds of the Adjudicating Authority remains unanswered, which according to us, goes into the root of the issue, that is to say, there is no mention about the lease of the windmills in the Agreement between the parties, the agreement is only for supply of electricity and M/s.ALWEL was not at all operating and maintaining the windmills for the Appellant. 12. From the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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