https://www.taxtmi.com/caselaws?id=270754 The Tribunal ruled in favor of the assessee, allowing Cenvat credit for Service Tax paid on services related to Windmills located away from factory premises. It emphasized the broad interpretation of 'input service,' considering such services integral to the manufacturing process. The Tribunal relied on the Bombay HC's decision in Endurance Technologies Pvt. Ltd., which upheld Cenvat credit eligibility for maintenance or repair services of Windmills, despite their distant location. The Tribunal directed the case to the regular Bench for further proceedings, affirming the assessee's eligibility for the credit. en-us Wed, 29 Jul 2015 00:00:00 +0530 Wed, 01 Nov 2023 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270754 The Tribunal ruled in favor of the assessee, allowing Cenvat credit for Service Tax paid on services related to Windmills located away from factory premises. It emphasized the broad interpretation of 'input service,' considering such services integral to the manufacturing process. The Tribunal relied on the Bombay HC's decision in Endurance Technologies Pvt. Ltd., which upheld Cenvat credit eligibility for maintenance or repair services of Windmills, despite their distant location. The Tribunal directed the case to the regular Bench for further proceedings, affirming the assessee's eligibility for the credit. Case-Laws Service Tax Wed, 29 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270754