https://www.taxtmi.com/caselaws?id=347038 Services used at a windmill outside the factory for generating electricity consumed in manufacture were treated as input services under Rule 2(l) read with Rule 3 of the Cenvat Credit Rules, 2004, because the rules allow credit for services used directly or indirectly, or in relation to manufacture, and do not require exclusive use within the registered factory premises. The Tribunal also noted that prior decisions had allowed credit on identical facts. Reliance on Maruti Suzuki was held inapplicable because it concerned inputs, not input services, so denial of Cenvat credit was unsustainable. en-us Tue, 25 Apr 2017 00:00:00 +0530 Mon, 28 Aug 2017 09:59:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347038 Services used at a windmill outside the factory for generating electricity consumed in manufacture were treated as input services under Rule 2(l) read with Rule 3 of the Cenvat Credit Rules, 2004, because the rules allow credit for services used directly or indirectly, or in relation to manufacture, and do not require exclusive use within the registered factory premises. The Tribunal also noted that prior decisions had allowed credit on identical facts. Reliance on Maruti Suzuki was held inapplicable because it concerned inputs, not input services, so denial of Cenvat credit was unsustainable. Case-Laws Central Excise Tue, 25 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347038