2008 (2) TMI 395

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....hri S.J. Vyas, Advocate, for the Appellant. Shri M.M. Mathkar, JDR, for the Respondent. [Order]. - The dispute in the present appeal relates to the service tax credit paid by the service provider for the purposes of erection and commissioning of Wind Mills for generation of electricity situated at a distance of about 225 kms. from the appellant's factory. 2. After hearing both the sides, ....

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....llant, but is transferred to PGVCL, who are further supplying the same to the appellant. It is not necessary that the electricity generated at the wind mill firm is totally being transferred to the appellant. Their consumption can be less or more than the requisite units of electricity. As such, the lower authorities have rightly concluded that the electricity generated at the wind mill is being s....