Cenvat Credit on repair & maintenance of windmill located outside factory premises allowable

Swiss Glascoate Equipments Vs C.C.E. & S.T. (CESTAT Ahmedabad)

The issue involved is whether the appellant is entitled for Cenvat Credit in respect of repair and maintenance of wind mill which is located outside the factory premises. Both the lower authorities have denied the Cenvat Credit on the ground that the wind mill is located outside the factory premises.

CESTAT held that irrespective of the fact that windmill is located outside the factory premises, repair and maintenance service is admissible for Cenvat credit in terms of rule 2 (l) of Cenvat Credit Rules, 2004.

CESTAT followed the case of Commissioner of Central Excise & Customs, Aurangabad v/s Endurance Technology 2015-TIOL-1371-HC-MUM-ST.

FULL TEXT OF THE CESTAT AHMEDABAD ORDER

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