CENVAT Credit Covers Windmill Repair & Maintenance as Input Service in Manufacturing Process.

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....CENVAT credit - repair and maintenance of wind mills - As per the definition of input service it follows that the said definition not only covers services which are used directly or indirectly in or in relation to manufacture of final products and also includes other services, which have direct nexus or which are integrally connected in business of manufacture of final products.... - AT....