https://www.taxtmi.com/caselaws?id=270801 The Tribunal allowed the appeal, setting aside the impugned order and confirming the appellant's eligibility for CENVAT credit on service tax paid for services at a windmill farm. The Tribunal held that services related to maintenance and repairs of windmills are covered under input services as defined by the CENVAT Credit Rules. Additionally, the electricity generated at the windmill farm and used in the manufacturing process was deemed eligible for CENVAT credit, following the Bombay High Court's precedent. The revenue's arguments were dismissed, and the appellant was granted consequential relief. en-us Thu, 26 Nov 2015 00:00:00 +0530 Sat, 01 Oct 2016 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270801 The Tribunal allowed the appeal, setting aside the impugned order and confirming the appellant's eligibility for CENVAT credit on service tax paid for services at a windmill farm. The Tribunal held that services related to maintenance and repairs of windmills are covered under input services as defined by the CENVAT Credit Rules. Additionally, the electricity generated at the windmill farm and used in the manufacturing process was deemed eligible for CENVAT credit, following the Bombay High Court's precedent. The revenue's arguments were dismissed, and the appellant was granted consequential relief. Case-Laws Central Excise Thu, 26 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270801