https://www.taxtmi.com/caselaws?id=784818 CENVAT credit for service tax on maintenance and repair of windmills located outside factory premises is admissible because such services bear an integral nexus to manufacturing activity, and denial based on geographical distance or wheeling of electricity through the grid does not sever that nexus; consequence: credit is permitted. Re-credit taken in January 2017 is valid where credit was earlier reversed under protest and the taxpayer subsequently prevailed, restoring the credit automatically; consequence: re-credit upheld. Continuation of show-cause proceedings was unnecessary once identical legal position was settled in favour of the assessee; consequence: demand, interest and penalty set aside. en-us Thu, 08 Jan 2026 00:00:00 +0530 Tue, 13 Jan 2026 08:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784818 CENVAT credit for service tax on maintenance and repair of windmills located outside factory premises is admissible because such services bear an integral nexus to manufacturing activity, and denial based on geographical distance or wheeling of electricity through the grid does not sever that nexus; consequence: credit is permitted. Re-credit taken in January 2017 is valid where credit was earlier reversed under protest and the taxpayer subsequently prevailed, restoring the credit automatically; consequence: re-credit upheld. Continuation of show-cause proceedings was unnecessary once identical legal position was settled in favour of the assessee; consequence: demand, interest and penalty set aside. Case-Laws Central Excise Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784818