TaxTMI 
TaxTMI 
2018 (5) TMI 399
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....lf of the appellant submits that the issue has been decided in their favour in their own case reported at 2012 (25) STR 167 (Tri). She also relied upon the following judgments: (a) Rajratan Global Wires Ltd. - 2012 (26) STR 117 (Tri) (b) Endurance Technologies Pvt. Ltd. - 2017 (273) ELT 248 (Tri) (c) Endurance Technologies Pvt. Ltd. - 2017 (52) STR 361 (Born) (d) Parry Engg. & Electronics Pvt. Ltd. - 2015 (40) STR 243 (Tri-LB) 3. Shri D.S. Chavan, learned Supdt. (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that there are contrary decisions as under: - (a) Mandi Suzuki Ltd. - 2009 (240) ELT 641 (SC) (b) Rajhans Metals (P) Ltd. - 2007 (6) STR 498 (TH-Ahmd.) (c) Eliora T....
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....lower adjudicating authority's order of confirmation of demand of CENVAT credit along with interest and imposition of penalty of equal amounts. Hence, these appeals. 3. Ms. Aparna Hirandagi, learned Counsel appearing for the appellants submitted that they have availed CENVAT credit on Service tax paid on input services for maintenances of wind mill at Satara. The electricity generated at Satara is transmitted to MSEB Power Grid at Satara and in turn equal quantum of electricity are credited to MSEB Pen circle from where the appellant company is supplied power for the manufacturing of finished goods. She further submitted that in case of input services, there is no mandate under the definition that input services should be used in fact....
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.... v. Commissioner of Central Excise, Ahmedabad - 2011 (21) S.T.R. 58 (Tri.-Ahmd.) = 2011 (263) E.LT. 707 (Tri. - Almd.). The learned JDR also submitted that they are not receiving the same quantum of electricity at their unit, which is produced at their wind mill. In the rejoinder, leamed Counsel submitted that this was not the issue in any of the proceedings of the department. 5. I have carefully considered the submissions and perused the records. The CENVAT credit, on Service Tax paid on input services used in maintenance of wind mill located at Satara, was denied to their manufacturing unit situated at Raigad on the ground that the services are not used by the manufacturer directly or indirectly in or in relation to manufacture of their....
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....acture of final product. Therefore, the service falls under the definition of input service. As regards input service used at a different place it is pertinent that there is no mandate in law that it should be used in the factory unlike inputs, which is clear from Rules 4(1) and 4(7) of the Cenvat Credit Rules, 2004 reproduced herein :- "Rule 4(1) The CENVAT credit in respect of inputs may be taken immediately on receipt of the inputs in the factory of the manufacturer or in the premises of the provider of output service . Provided that in respect of final products, namely, articles of jewellery falling under heading 7113 of the First Schedule to the Excise Tarif fact, the CENVAT credit of duty paid on inputs may be taken immediately o....