https://www.taxtmi.com/caselaws?id=255299 CENVAT credit was held admissible on annual maintenance charges for a wind mill situated outside the factory because the wind mill generated electricity used in manufacture. Routing the electricity through the State electricity board did not sever the nexus between the maintenance service and the manufacturing activity. Relying on earlier decisions on similar facts and finding no contrary authority, the Tribunal treated the service tax on wind mill maintenance as creditable and rejected denial of credit. en-us Thu, 27 Nov 2014 00:00:00 +0530 Fri, 19 Jun 2015 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255299 CENVAT credit was held admissible on annual maintenance charges for a wind mill situated outside the factory because the wind mill generated electricity used in manufacture. Routing the electricity through the State electricity board did not sever the nexus between the maintenance service and the manufacturing activity. Relying on earlier decisions on similar facts and finding no contrary authority, the Tribunal treated the service tax on wind mill maintenance as creditable and rejected denial of credit. Case-Laws Central Excise Thu, 27 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255299