2015 (1) TMI 498

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.... Adv. For the Respondent : Shri Ashutosh Nath, Asst Commissioner, (AR) JUDGEMENT Per: Ashok Jindal: The appellant is in appeal against the impugned order wherein input service credit of Annual Maintenance Repair on wind mill situated away from the factory was denied to the appellant. 2. Brief facts of the case are that the appellant is a manufacturer of motor vehicle parts for which....

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.... 2012 (25) STR 167 (T) and Endurance Technologies Ltd. - 2012 (27) STR 321 (T) on an identical fact held that the appellant is entitled to take CENVAT credit. The appellant is also relied on the decision of the Hon'ble Bombay High Court in the case of Deepak Fertilisers - 2013 (32) STR 532 (Bom) wherein it was held that the appellant are entitled to take CENVAT credit. 5. On the other hand,....

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....l Excise Rules, 1944 (sic) the assessee is entitled to take CENVAT credit on service tax paid in respect of the services availed by them in the course of manufacturing activity as a manufacturer. It is not in dispute that the wind mill has been installed by the appellant to generate electricity which in turn used by them. Further, I have gone through the case law relied on by the learned A.R.'....