TaxTMI 
TaxTMI 
2015 (8) TMI 1234
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.... therein as under:- Sl. No. Appeal No. Period Issue Demand Penalty 2 E/00328/2007 Oct 2004 to Jan 05 and Apr 2005 to Mar 2006 Maintenance and service charges for the windmill 64,148 5,000 3 E/00026/2009 Dec-06 Term loan Processing charges for purchase of windmill and machinery 1,31,580 2,000 4 E/00474/2010 Oct 2006 to Jun 2007 Maintenance charges for windmill 29,326 - 5 E/00625/2010 Jul 2007 to Dec 2007 Maintenance charges for windmill 40,893 - 6 E/00639/2010 Jan-09 Annual Operation and Maintenance of windmill 91,726 - 7 E/78/2011 Aug 2008 and Sep 2008 Lease rentals and operation and maintenance charges on Windmill situated outside Factory 56,95,626 2,000 8 E/00326/2008 Sep 2006 & Oct 2006 Servi....
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....chinery. 6. Service charges for windmill. 7. Cenvat credit on capital goods [Gear box for windmill]. 8. Insurance policy for workers welfare. 9. Passengers carrying package policy. 10. Telephone expenses. 11. Insurance paid towards fire policy of residential colony. 12. Security charges of windmill. 13. Outward Transportation of goods. 14. Club charges. 3. It is agreed by both sides that in terms of Final Order No.40281-40326/15, dated 25.02.2015, Tribunal has allowed Cenvat credit in respect of both input and input services used insetting up of windmill, generation of power and maintenance as well as operation thereof. 4.To support their claim of Cenvat credit on the above services availed and capital goods acquire dal....
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....hat available at the place of manufacture. 5. Our view above is fortified from the judgment of the Hon'ble High Court of Bombay in Central excise appeal No. 14/2012 in the case of CCE, Aurangabad Vs. Endurance Technology Pvt. Ltd., disposed on 02.12.2014. The Hon'ble Court examining the meaning of the 'input' under Cenvat Credit Rules, 2004 and admissibility of credit of tax on such input held that there should not be inadmissibility of input credit on input or input services used by wind mills to generate energy which is made available through electricity board under barter system. 6. For the reasoning above and in absence of any materials on record showing energy generated by wind mills was used for the purpose other than ma....
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.... placing any cogent evidence to the contrary to establish that there is no integral relation between the security services availed to protect the windmill and ensure operation thereof. Accordingly, Cenvat credit on this count is also allowed. 9. The term-loan processing charges suffered service tax. Cenvat credit of such tax was claimed. Authority below has no findings to show that the processing of term-loan related to any other acquisition or activity,not connected to purchase of wind mill machinery.Appellant having established the connection of the processing charges paid to the financial institutions to borrow fund for purchase of windmill and machinery service tax paid on such services is allowed towards Cenvat credit. 10. Press....
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....ngly, Cenvat credit of service tax paid to avail such service is not allowable. 14. There is a claim of insurance paid towards fire policy of factory-residential colony. Nothing was brought to record to show that the residential colony was for workers of the factory. Therefore,without the connection of the insurance policy to the workplace or workers, the claim of Cenvat credit on service tax paid in respect of insurance service is not allowable. 15. There is a claim of Cenvat credit on Outward Transportation of goods. It was established by learned counsel that such services was part of the contract and was inseparable. Revenue has no evidence to repel such argument. Accordingly, appeal on this count is allowed. 16. Crane charges tor win....