https://www.taxtmi.com/caselaws?id=359273 Cenvat credit on service tax paid for operation, maintenance, repair and insurance of windmills located away from the factory was treated as admissible where the electricity generated was injected into the grid and later withdrawn at the factory under a wheeling and banking arrangement. The arrangement was treated as part of the assessee's captive power supply, directly supporting manufacture at the factory. The analysis followed the larger bench ruling in Parry Electronics and Engg. Pvt. Ltd., which recognised such windmill-related services as input services for Cenvat purposes when the generated power is surrendered to the grid for factory use. en-us Fri, 01 Dec 2017 00:00:00 +0530 Fri, 27 Apr 2018 06:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359273 Cenvat credit on service tax paid for operation, maintenance, repair and insurance of windmills located away from the factory was treated as admissible where the electricity generated was injected into the grid and later withdrawn at the factory under a wheeling and banking arrangement. The arrangement was treated as part of the assessee's captive power supply, directly supporting manufacture at the factory. The analysis followed the larger bench ruling in Parry Electronics and Engg. Pvt. Ltd., which recognised such windmill-related services as input services for Cenvat purposes when the generated power is surrendered to the grid for factory use. Case-Laws Central Excise Fri, 01 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359273