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of <h1>Tribunal grants waiver & stay in service tax credit appeal</h1> <h3>ALUMINIUM POWDER CO. LIMITED Versus COMMISSIONER OF C. EX., MADURAI</h3> The case involved an application for waiving pre-deposit and stay of recovery of penalty imposed on M/s. Aluminium Powder Company Limited for availing ... - Issues involved: Application for waiving pre-deposit and stay of recovery of penalty imposed on M/s. Aluminium Powder Company Limited for availing service tax credit on maintenance of windmills for manufacturing excisable goods.Summary:1. The appellant, M/s. Aluminium Powder Company Limited, located in Melakottai, installed windmills in Tirunelveli and paid service tax under the category of 'repair and maintenance' on charges for maintaining the windmills. The lower authorities found that the generation of power and manufacturing of excisable goods were independent activities due to the distance between the windmills and the factory, concluding that service tax on maintenance could not be availed as input credit for excisable goods. A penalty was imposed on the appellant along with a demand for duty and cess. 2. The appellant argued that the power generated by the windmills was used in manufacturing excisable goods, making the maintenance service an input service for production. The issue of whether service tax on windmill maintenance can be availed by the manufacturing unit is contentious and requires detailed examination. The appellant had already paid the demanded service tax and cess, with interest remaining unquantified. The Tribunal ordered a waiver of pre-deposit and stay of recovery of interest and penalty until the final disposal of the appeal.
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