https://www.taxtmi.com/caselaws?id=782081 HC held there was no substantial error of law in granting CENVAT credit on service tax paid for installation, commissioning, civil works, and maintenance of a windmill located outside the factory premises. Relying on its earlier decision, HC interpreted Rule 2(l) of CCR, 2004 broadly, noting the absence of the phrase "within the factory of production" and holding that services used directly or indirectly in relation to manufacture qualify as input services. Consequently, the assessee was held entitled to CENVAT credit and the Revenue's appeal was dismissed. en-us Thu, 13 Nov 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782081 HC held there was no substantial error of law in granting CENVAT credit on service tax paid for installation, commissioning, civil works, and maintenance of a windmill located outside the factory premises. Relying on its earlier decision, HC interpreted Rule 2(l) of CCR, 2004 broadly, noting the absence of the phrase "within the factory of production" and holding that services used directly or indirectly in relation to manufacture qualify as input services. Consequently, the assessee was held entitled to CENVAT credit and the Revenue's appeal was dismissed. Case-Laws Central Excise Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782081