https://www.taxtmi.com/caselaws?id=352229 The Tribunal upheld the Respondent's entitlement to Cenvat Credit for service tax paid towards repair and maintenance services used in windmills located away from the factory, emphasizing the indirect relationship between the services availed and the manufacturing process at the factory. The Tribunal referred to a previous ruling and dismissed the Revenue's appeal, allowing the Respondent to avail consequential benefits in accordance with the law. en-us Tue, 17 Oct 2017 00:00:00 +0530 Mon, 11 Dec 2017 07:42:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352229 The Tribunal upheld the Respondent's entitlement to Cenvat Credit for service tax paid towards repair and maintenance services used in windmills located away from the factory, emphasizing the indirect relationship between the services availed and the manufacturing process at the factory. The Tribunal referred to a previous ruling and dismissed the Revenue's appeal, allowing the Respondent to avail consequential benefits in accordance with the law. Case-Laws Central Excise Tue, 17 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352229