https://www.taxtmi.com/caselaws?id=218226 The Tribunal held that services availed at a windmill farm, distant from the manufacturing unit and related to non-excisable electricity, do not qualify as 'input service' for CENVAT credit. The electricity generated is not directly used in manufacturing excisable goods on-site, aligning with the principles established in prior court decisions. The Tribunal was divided on the requirement of a pre-deposit during the appeal, ultimately granting a 100% waiver based on the lack of a prima facie case for recovery and the existence of conflicting Tribunal decisions and supportive High Court rulings. en-us Fri, 06 Jan 2012 00:00:00 +0530 Wed, 16 Jan 2013 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218226 The Tribunal held that services availed at a windmill farm, distant from the manufacturing unit and related to non-excisable electricity, do not qualify as 'input service' for CENVAT credit. The electricity generated is not directly used in manufacturing excisable goods on-site, aligning with the principles established in prior court decisions. The Tribunal was divided on the requirement of a pre-deposit during the appeal, ultimately granting a 100% waiver based on the lack of a prima facie case for recovery and the existence of conflicting Tribunal decisions and supportive High Court rulings. Case-Laws Central Excise Fri, 06 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218226