https://www.taxtmi.com/caselaws?id=2311 The Tribunal held that the appellant's claim for service tax credit for services availed for windmills away from the factory site was not allowable. The electricity generated at the windmills, despite being used at the factory, did not meet the criteria for input services under the Cenvat Credit Rules. The Tribunal emphasized that since the electricity was not excisable and was generated outside the factory premises, the service tax credit was deemed inadmissible. The penalty imposed was set aside as the issue was a matter of interpretation. The appeal was rejected, except for the penalty being overturned. en-us Fri, 07 Sep 2007 00:00:00 +0530 Tue, 15 Apr 2008 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2311 The Tribunal held that the appellant's claim for service tax credit for services availed for windmills away from the factory site was not allowable. The electricity generated at the windmills, despite being used at the factory, did not meet the criteria for input services under the Cenvat Credit Rules. The Tribunal emphasized that since the electricity was not excisable and was generated outside the factory premises, the service tax credit was deemed inadmissible. The penalty imposed was set aside as the issue was a matter of interpretation. The appeal was rejected, except for the penalty being overturned. Case-Laws Service Tax Fri, 07 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2311