2011 (8) TMI 432

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....n manufacture of H.R. Coils and C.R. Coils falling under Chapter Heading No.72 of Central Excise Tariff Act, 1985. They had availed credit of Rs.2,87,122/- in respect of service tax paid on services namely installation and and civil work, maintenance of the wind mill installed for generation of electricity considering such services as input service. The department issued a show cause notice statin....

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....ble service for providing an output service, or   (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal, and includes services used in relation to setting up, . inward transportation of inputs or capital goods and outward transportation upto the place of removal . &nbsp....

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....p; 5. In fact the issue has been already decided by this Tribunal in the case of M/s. Real Strips Ltd. Vs. CCE Ahmedabad vide order No.A/619/WZB/AHD/2011 dated 25.03.11. The order of the Tribunal clearly denied the service tax credit and upheld the order. I have also gone through the following judgments cited by the learned advocate:   1. Rajhans Metals (P) Ltd. Vs. CCE Rajkot [2007 (8)....