2018 (5) TMI 186

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....d Representative Per: Dr D.M. Misra, Heard both sides. 2. This is an appeal filed against OIA-AHM-EXCUS-003-APP-297-16-17 dt 30/03/2017 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) -AHMEDABAD. 3. The brief facts of the case are that the appellant had availed cenvat credit on Service Tax paid on various services viz., 'Banking and Financial Services', ....

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....ence, the present appeal. 4. The Ld Advocate, Shri Bissa for the appellants submits that the Ld commissioner (Appeals) has allowed the appeal to the extent of admissibility of credit of service tax paid on 'Repair and Maintenance Services' used at the Wind Mill situated away form the factory premises, however, the Ld Commissioner (Appeals) has confirmed the demand relating to common input servi....

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....nerated in the Wind Mill to either GETCO or other companies. Further, he has submitted that the electricity bill paid by the Appellant to the Gujarat State Electricity Board is more than the electricity produced at the wind mill and adjusted against the total bill indicates that the electricity generated at their Wind Mill was not sold by them. 5. The Ld AR for the Revenue reiterated the findin....

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....e tax paid on repair & maintenance service is allowed. In the show cause notice it is also alleged that the appellant had sold a part of the electricity generated in the wind mill, which the appellant had vehemently denied by producing evidences to the effect that no part of the electricity generated in the Wind Mill has been sold by them but the entire quantity is used in the factory premises of ....