Cenvat credit on windmill maintenance services was held admissible where binding High Court precedent had already settled the issue.

Cenvat credit on service tax paid for operation and maintenance services of a windmill located away from the factory was treated as admissible. The parties accepted that the issue was already concluded by the governing High Court decision on the same subject, and that authority controlled the controversy. Applying that precedent, the Tribunal held the credit allowable and the appeal succeeded.

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Issues: Whether Cenvat credit of service tax paid on operation and maintenance services for a windmill located away from the factory premises was admissible.

Analysis: The entitlement to credit was treated as covered by the governing High Court decision on the same subject, and the parties accepted that the controversy stood concluded by that authority.

Conclusion: The credit was held admissible and the appeal succeeded.

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