TaxTMI 
TaxTMI 
2015 (8) TMI 1234
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....he demand of duty and penalty involved 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 m....
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....ngs before the authorities below: - 1. Maintenance and service charges for windmill. 2. Annual operation and maintenance of windmill. 3. Crane charges for windmill blade. 4. Lease rental. 5. Term loan processing charges for purchase of windmill and machinery. 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 25.02.201....
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....is is an accepted phenomena since power/energy generated cannot be stored. Places where wind energy generated is not consumable thereat. Therefore arrangement between the generator of energy and power distributing agency like electricity board is obvious to save the power so generated and make that 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 o....
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....far as the availing of security services is concerned, it is submitted by the appellants that protection of the windmill being an integral part of generation of wind energy, the service tax paid on security services availed should be allowed as Cenvat credit. Revenue has no evidence to discard such submission 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 acq....
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....ll being intimately connected with the set up and running of the windmill credit of duty paid thereon is allowable. 13. The telephone installed outside factory and used by staff is not backed by any evidence to show that such services were in anyway connected with output services or manufacture of the output.Accordingly, 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 se....
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.... E/00625/2010 Maintenance charges for windmill 40,893 Allowed 6 E/00639/2010 Annual Operation and Maintenance of windmill 91,726 Allowed 7 E/78/2011 Lease rentals and operation and maintenance charges on Windmill situated outside Factory 56,95,626 Allowed 8 E/00326/2008 Service charges for windmill 1,42,045 Partly Allowed Workers Welfare policy 11,446 Passengers carrying package policy 2,431 9 E/00294/2008 Cenvat Credit on capital goods (Gear Box for Windmill) 1,51,256 Allowed 10 E/00401/2007 Telephone installed outside factory and used by staff 6,248 Partly Allowed Insurance paid towards fire policy of factory residential colony 2,506 ....