TaxTMI 
TaxTMI 
2019 (3) TMI 1495
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....r is no longer res integra and has been settled to rest in respondent's own case by the Hon'ble High Court of Madras in the case of CCE & ST Vs Ashok Leyland Ltd. - 2019 (1) TMI 430 MADRAS HIGH COURT. The Hon'ble Madras High Court has inter alia held as under : "25. As already pointed out, there is no dispute that the electricity generated by the windmills are exclusively used in the manufacturing unit for final products, there is no nexus between the process of electricity generated and manufacture of final products and there is no necessity for the windmills to be situated in the place of manufacture. Further, as already noticed, the definition of "input service" is wider than the definition of "input". Furthermore, if one take a l....
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....ology Pvt. Ltd. - 2017 (520 STR 361 (Bom.) which was relied upon by Madras High Court, inter alia held as under : "5. On perusal of these Rules, it becomes clear that the management, maintenance and repair of windmills installed by the respondents is input service as defined by clause "l" of Rule 2. Rule 3 and 4 provide that any input or capital goods received in the factory or any input service received by manufacture of final final product would be susceptible to CENVAT credit. Rule does not say that input service received by a manufacturer must be received at the factory premises. The judgments referred to above, also interpret the word "input" service in similar fashion. In the case of Commissioner of Central Excise, Nagpur v. Ultrate....
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....e benefit of Cenvat credit for input services used in respect of inputs only to these two categories viz. for the procurement of inputs and for the inward transportation of inputs. This interpretation which has been placed by the Tribunal is ex facie contrary to „the provisions contained in Rule 2(l). The first part of Rule 2(l) inter alia covers any services used by the manufacturer directly or indirectly, in or in relation to the manufacture of final products. The inclusive part of the definition enumerates certain specified categories of services. However, it would be farfetched to interpret Rule 2(l) to mean that only two categories of services in relation to inputs viz. for the procurement of inputs and for the inward transportat....