https://www.taxtmi.com/caselaws?id=429618 The Tribunal upheld the respondent's eligibility for CENVAT credit on service tax paid on lease rental charges for electricity drawn at Chennai. It emphasized the direct utilization of electricity in the manufacturing process, despite the physical distance between the windmill and the factory. The decision aligned with the precedent set by the High Court, supporting environmental-friendly measures and manufacturing activities. en-us Mon, 31 Oct 2022 00:00:00 +0530 Wed, 02 Nov 2022 09:11:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429618 The Tribunal upheld the respondent's eligibility for CENVAT credit on service tax paid on lease rental charges for electricity drawn at Chennai. It emphasized the direct utilization of electricity in the manufacturing process, despite the physical distance between the windmill and the factory. The decision aligned with the precedent set by the High Court, supporting environmental-friendly measures and manufacturing activities. Case-Laws Central Excise Mon, 31 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429618