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    <title>Availment of Cenvat Credit of tax paid on Repairs and Maintenance services for Wind mill as Input services</title>
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    <description>Whether payment of service tax on repairs and maintenance of a windmill supplying electricity to an external grid qualifies as an input service for claiming Cenvat credit hinges on the required nexus between that service and the manufacture of dutiable goods or provision of taxable output services under the Cenvat credit framework; tribunal decisions are cited as relevant precedents.</description>
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      <description>Whether payment of service tax on repairs and maintenance of a windmill supplying electricity to an external grid qualifies as an input service for claiming Cenvat credit hinges on the required nexus between that service and the manufacture of dutiable goods or provision of taxable output services under the Cenvat credit framework; tribunal decisions are cited as relevant precedents.</description>
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