https://www.taxtmi.com/caselaws?id=206738 The Tribunal dismissed the appeal, upholding the order of the Commissioner (Appeals) that denied the availment of credit on wind mill installation and civil work services as input services for manufacturing H.R. Coils and C.R. Coils. The Tribunal determined that the services did not meet the criteria of being directly or indirectly used in the manufacturing process, as the wind mill was located separately and the power generated was exempted. Previous tribunal judgments were considered, leading to the conclusion that the appeal was not legally sustainable. en-us Tue, 02 Aug 2011 00:00:00 +0530 Fri, 09 Sep 2022 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206738 The Tribunal dismissed the appeal, upholding the order of the Commissioner (Appeals) that denied the availment of credit on wind mill installation and civil work services as input services for manufacturing H.R. Coils and C.R. Coils. The Tribunal determined that the services did not meet the criteria of being directly or indirectly used in the manufacturing process, as the wind mill was located separately and the power generated was exempted. Previous tribunal judgments were considered, leading to the conclusion that the appeal was not legally sustainable. Case-Laws Service Tax Tue, 02 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206738