2017 (10) TMI 972

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....hri Pakshi Rajan, AR For The Respondent : Shri Ashok Deshpande, Advocate Order Per : S.S GARG The present two appeals have been filed by the Revenue against the Order-in-Appeal passed by the Commissioner (A) vide his order dated 31.7.2013. Since the issue in both the appeals is common, therefore both the appeals are disposed of by this common order. The period involved in both the appe....

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....ituated at Chitradurga. The operational charges have been paid for upkeep of windmill which is not situated within the manufacturing premises but at a place far away from the manufacturing premises and the power generated from this windmill is not directly supplied to the manufacturing premises. The input service credit taken on operational charges of the windmill is irregular and his liable to be....

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.... on the ground that the receipt of the services of operational charges of the windmill in Chitradurga, which sell/supply the power generated to M/s. Karnataka Power Transmission Corporation Ltd. (KPTCL) and not to the assessee who is beneficiary of CENVAT and this important point has not been appreciated in Order-in-Appeal. Consequently, the Revenue submitted that the usage of the input services s....