https://www.taxtmi.com/caselaws?id=419009 The Appellate Tribunal CESTAT Ahmedabad ruled that repair and maintenance services for windmills located outside factory premises are eligible for Cenvat credit under Rule 2(l) of the CENVAT Credit Rules, 2004. The Tribunal highlighted the broad interpretation of "input service" encompassing services used in or related to manufacturing final products. Citing previous judgments, the Tribunal emphasized the inclusive scope of "input service" and dismissed the appellant's challenge, allowing the appeals and setting aside the impugned orders. This decision aligns with previous court rulings and affirms the eligibility of Cenvat credit for such services. en-us Mon, 21 Feb 2022 00:00:00 +0530 Wed, 02 Mar 2022 08:34:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419009 The Appellate Tribunal CESTAT Ahmedabad ruled that repair and maintenance services for windmills located outside factory premises are eligible for Cenvat credit under Rule 2(l) of the CENVAT Credit Rules, 2004. The Tribunal highlighted the broad interpretation of "input service" encompassing services used in or related to manufacturing final products. Citing previous judgments, the Tribunal emphasized the inclusive scope of "input service" and dismissed the appellant's challenge, allowing the appeals and setting aside the impugned orders. This decision aligns with previous court rulings and affirms the eligibility of Cenvat credit for such services. Case-Laws Central Excise Mon, 21 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419009