https://www.taxtmi.com/caselaws?id=418291 The Appellate Tribunal CESTAT NEW DELHI allowed the appeal, setting aside the disallowance of input service credit for repair and maintenance expenses related to a Captive Wind Mill located outside the factory gate. The Tribunal relied on precedents and agreements between the appellant and the Western Grid, determining that the wind mill was a captive unit eligible for the credit. The misinterpretation of agreements by lower authorities played a significant role in the decision, leading to the grant of consequential benefits to the appellant. The issue of limitation was left open as the appeal was allowed on its merits. en-us Thu, 10 Feb 2022 00:00:00 +0530 Sat, 12 Feb 2022 20:43:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418291 The Appellate Tribunal CESTAT NEW DELHI allowed the appeal, setting aside the disallowance of input service credit for repair and maintenance expenses related to a Captive Wind Mill located outside the factory gate. The Tribunal relied on precedents and agreements between the appellant and the Western Grid, determining that the wind mill was a captive unit eligible for the credit. The misinterpretation of agreements by lower authorities played a significant role in the decision, leading to the grant of consequential benefits to the appellant. The issue of limitation was left open as the appeal was allowed on its merits. Case-Laws Central Excise Thu, 10 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418291