Cenvat credit for windmill-related services allowed despite location away from factory premises under settled Tribunal precedent.

Cenvat credit on service tax paid for services used at a windmill electricity generator was held admissible despite the windmill being located away from the factory premises. The Tribunal treated the issue as already settled in favour of the assessee by earlier decisions, including a prior ruling in the assessee's own case, and rejected the denial of credit on the ground of physical distance from the factory. The impugned order was set aside, and credit was allowed.

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Issues: Whether Cenvat credit of Service Tax paid on services received at the appellant's wind mill electricity generator was admissible.

Analysis: The claim concerned services used at a wind mill electricity generator and the lower authorities had denied credit on the ground that the windmill was situated away from the factory premises. The issue was treated as already settled in favour of the assessee in earlier Tribunal decisions, including a decision in the appellant's own case.

Conclusion: Cenvat credit was held admissible and the impugned order was set aside, in favour of the assessee.

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