https://www.taxtmi.com/caselaws?id=465828 The dominant issue was whether CENVAT credit of service tax on operation and maintenance services for a captive windmill, located outside the manufacturing factory, qualifies as "input service" under Rule 2(l) of the CENVAT Credit Rules when the electricity generated is used in manufacture of dutiable final products. The HC held that Rule 2(l) contains no requirement that the service be received "within the factory of production" and must be construed broadly to include services used directly or indirectly in or in relation to manufacture, so long as the input service is received by the manufacturer and used for goods manufactured in the factory. Consequently, the assessee was held entitled to the credit, and the appeal was allowed. en-us Thu, 13 Nov 2025 00:00:00 +0530 Sun, 11 Jan 2026 09:19:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465828 The dominant issue was whether CENVAT credit of service tax on operation and maintenance services for a captive windmill, located outside the manufacturing factory, qualifies as "input service" under Rule 2(l) of the CENVAT Credit Rules when the electricity generated is used in manufacture of dutiable final products. The HC held that Rule 2(l) contains no requirement that the service be received "within the factory of production" and must be construed broadly to include services used directly or indirectly in or in relation to manufacture, so long as the input service is received by the manufacturer and used for goods manufactured in the factory. Consequently, the assessee was held entitled to the credit, and the appeal was allowed. Case-Laws Central Excise Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465828