https://www.taxtmi.com/caselaws?id=33507 The Tribunal affirmed the Commissioner (Appeals) order, dismissing the appeal in a dispute over service tax credit for the erection and commissioning of Wind Mills for electricity generation. The judgment emphasized the necessity of direct consumption by the appellant to qualify for the credit, clarifying that the electricity generated at a separate location and transferred to an intermediary for supply does not change the consumption dynamics. The decision highlighted the importance of actual consumption at the appellant's manufacturing facility for service tax credit eligibility, supported by a previous Tribunal ruling for consistency in interpretation. en-us Fri, 29 Feb 2008 00:00:00 +0530 Mon, 18 Oct 2010 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33507 The Tribunal affirmed the Commissioner (Appeals) order, dismissing the appeal in a dispute over service tax credit for the erection and commissioning of Wind Mills for electricity generation. The judgment emphasized the necessity of direct consumption by the appellant to qualify for the credit, clarifying that the electricity generated at a separate location and transferred to an intermediary for supply does not change the consumption dynamics. The decision highlighted the importance of actual consumption at the appellant's manufacturing facility for service tax credit eligibility, supported by a previous Tribunal ruling for consistency in interpretation. Case-Laws Central Excise Fri, 29 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33507