https://www.taxtmi.com/caselaws?id=2519 The appellants, cement manufacturers, were denied CENVAT credit for service tax on expenses including insurance, security, maintenance, and telephones. The denial was primarily for security, maintenance, and repair charges for windmills not directly linked to the factory. The lack of evidence showing the windmill-generated electricity benefiting the cement factory led to the denial. Despite the appellants' argument on the nexus between windmill electricity and the final product, the court ruled that the windmill services did not qualify as 'input-service' under the CENVAT Credit Rules. The appellants were directed to pre-deposit Rs. 1,00,000 for compliance with the Central Excise Act. en-us Wed, 25 Jul 2007 00:00:00 +0530 Wed, 16 Apr 2008 08:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2519 The appellants, cement manufacturers, were denied CENVAT credit for service tax on expenses including insurance, security, maintenance, and telephones. The denial was primarily for security, maintenance, and repair charges for windmills not directly linked to the factory. The lack of evidence showing the windmill-generated electricity benefiting the cement factory led to the denial. Despite the appellants' argument on the nexus between windmill electricity and the final product, the court ruled that the windmill services did not qualify as 'input-service' under the CENVAT Credit Rules. The appellants were directed to pre-deposit Rs. 1,00,000 for compliance with the Central Excise Act. Case-Laws Service Tax Wed, 25 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2519