https://www.taxtmi.com/caselaws?id=260157 The HC held that CENVAT credit is admissible on management, maintenance, and repair services of windmills located away from the factory premises, as the electricity generated there is used in the manufacturing process at a different location. The court found that the electricity generated at remote sites, which is adjusted against consumption at the factory, qualifies as input service under Rule 2(l) of the CENVAT Credit Rules, 2004. Rules 3 and 4 do not restrict input services to those received only at the factory premises. Following precedent, the HC ruled in favor of the appellant, allowing CENVAT credit and deciding against the Revenue. en-us Tue, 02 Dec 2014 00:00:00 +0530 Mon, 28 Jul 2025 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260157 The HC held that CENVAT credit is admissible on management, maintenance, and repair services of windmills located away from the factory premises, as the electricity generated there is used in the manufacturing process at a different location. The court found that the electricity generated at remote sites, which is adjusted against consumption at the factory, qualifies as input service under Rule 2(l) of the CENVAT Credit Rules, 2004. Rules 3 and 4 do not restrict input services to those received only at the factory premises. Following precedent, the HC ruled in favor of the appellant, allowing CENVAT credit and deciding against the Revenue. Case-Laws Service Tax Tue, 02 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260157