https://www.taxtmi.com/article/detailed?id=304 The tribunal disallowed CENVAT credit for service tax on maintenance and repair of remote windmills because the power was delivered to the electricity board under an independent transaction and the appellants' right to draw power from the grid (after wheeling charges) did not establish the necessary nexus between services at the wind farm and the manufacture of final products; accordingly those services did not qualify as input services for credit. en-us Thu, 12 Mar 2009 00:00:00 +0530 Thu, 10 Dec 2009 21:31:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=304 The tribunal disallowed CENVAT credit for service tax on maintenance and repair of remote windmills because the power was delivered to the electricity board under an independent transaction and the appellants' right to draw power from the grid (after wheeling charges) did not establish the necessary nexus between services at the wind farm and the manufacture of final products; accordingly those services did not qualify as input services for credit. Articles Cenvat Credit Thu, 12 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=304