https://www.taxtmi.com/caselaws?id=764075 CESTAT Chennai dismissed the appeal regarding CENVAT credit claim on service tax paid for windmill lease rentals and operation/maintenance charges. The tribunal found that under the agreement between appellant and the service provider, the service provider bore operation and maintenance costs and was responsible for electricity generation, not acting on appellant's behalf. The agreement was solely for electricity supply with no mention of windmill lease arrangements. The tribunal upheld the Commissioner's decision denying input service credit and invoking extended limitation period, concluding the appellant was not entitled to the claimed credit. en-us Thu, 02 Jan 2025 00:00:00 +0530 Thu, 02 Jan 2025 14:32:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764075 CESTAT Chennai dismissed the appeal regarding CENVAT credit claim on service tax paid for windmill lease rentals and operation/maintenance charges. The tribunal found that under the agreement between appellant and the service provider, the service provider bore operation and maintenance costs and was responsible for electricity generation, not acting on appellant's behalf. The agreement was solely for electricity supply with no mention of windmill lease arrangements. The tribunal upheld the Commissioner's decision denying input service credit and invoking extended limitation period, concluding the appellant was not entitled to the claimed credit. Case-Laws Central Excise Thu, 02 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764075