2016 (11) TMI 39

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... These two appeals are directed against orders-in-appeal No. YDB/1/LTU/MUM/2012  and YDB/2/LTU/MUM/2012 both dated 27.01.2012. 2. Heard both sides and perused the records. 3. The issue involved in this case is whether the appellant is eligible to avail CENVAT credit of service tax paid on services like erection, commissioning and installation and the capital goods used for the wind m....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....; Bombay as reported at 2015-TIOL-1371-HC-MUM-ST.    It is also the submission of the learned Counsel that the same issue was referred to the Larger Bench  of this Tribunal and the Larger Bench  in the case of Parry Engg. & Electronics P. Ltd. - 2015 (40) STR 243 (Tri. - LB) by relying upon the judgement of the Hon'ble High Court of  Bombay in the case of Enduranc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e India Ltd. - 2015 (324) ELT 434 (Bom.). 5.1  It is also his submission that the allegation in the show-cause notice is regarding utilization of components and spares are for output services are not taxable. 6.  On careful consideration of the submissions made by both sides, I find that the lower authorities have erred in denying CENVAT credit to the appellant on the services rece....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pare parts used for the wind mills, the Tribunal's decision in the case of Aluminum Powder Co. Ltd. (supra) is directly on the point and in favour of appellant.  6.2  As regards the submissions made by learned D.R. by relying upon the judgement of the Hon'ble High Court of  Bombay in the case of Vodafone India Ltd. (supra), I find that the judgement of Hon'ble High Court ....