https://www.taxtmi.com/caselaws?id=359835 The Tribunal ruled in favor of the appellant, allowing them to avail CENVAT Credit for repair and maintenance services used for Windmills located outside the factory. Despite conflicting decisions, the Tribunal found the service fell under the definition of input service as it was used in the manufacturing process. Emphasizing the direct nexus between the service and manufacturing, the Tribunal upheld the appellant's eligibility for the credit, setting aside the Revenue's denial and allowing the appeal. en-us Thu, 19 Apr 2018 00:00:00 +0530 Sat, 05 May 2018 08:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359835 The Tribunal ruled in favor of the appellant, allowing them to avail CENVAT Credit for repair and maintenance services used for Windmills located outside the factory. Despite conflicting decisions, the Tribunal found the service fell under the definition of input service as it was used in the manufacturing process. Emphasizing the direct nexus between the service and manufacturing, the Tribunal upheld the appellant's eligibility for the credit, setting aside the Revenue's denial and allowing the appeal. Case-Laws Central Excise Thu, 19 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359835