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Documents citing Commissioner Of Central Excise, ... vs M/S. Endurance Technologies Pvt. Ltd on 3 February, 2016

Roquette Riddhi Siddhi P Ltd vs Ahmedabad-Ii on 29 January, 2024

"4. I have carefully considered the submissions made by learned Authorised Representative and perused the records. 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. An identical issue has been decided by this Tribunal in the case of Commissioner of Central Excise & Customs, Aurangabad v/s Endurance Technology 2015-TIOL-1371-HC- MUMST wherein after considering various judgments following order was passed:
Custom, Excise & Service Tax Tribunal Cites 15 - Cited by 0 - Full Document

Bhavnagar vs Saurashtra Chemicala on 11 September, 2024

"4. I have carefully considered the submissions made by learned Authorised Representative and perused the records. 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. An identical issue has been decided by this Tribunal in the case of Commissioner of Central Excise & Customs, Aurangabad v/s Endurance Technology 2015-TIOL-1371-HC-MUMST wherein after considering various judgments following order was passed:
Custom, Excise & Service Tax Tribunal Cites 15 - Cited by 0 - Full Document

L And T Sargent And Lundy Limited vs Vadodara-I on 22 November, 2024

"4. I have carefully considered the submissions made by learned Authorised Representative and perused the records. 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. An identical issue has been decided by this Tribunal in the case of Commissioner of Central Excise & Customs, Aurangabad v/s Endurance Technology 2015-TIOL-1371-HCMUMST wherein after considering various judgments following order was passed:
Custom, Excise & Service Tax Tribunal Cites 19 - Cited by 0 - Full Document

M/S. Elgi Rubber Products Ltd vs Cce, Chennai Iii on 27 October, 2017

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.
Custom, Excise & Service Tax Tribunal Cites 3 - Cited by 0 - Full Document

Acc Ltd vs Commissioner Of Central Excise on 19 September, 2016

6.2 As regards the submissions made by learned D.R. by relying upon the judgement of the Hon'ble High Court of Bombay in the case of Vodafone India Ltd. (supra), I find that the judgement of Hon'ble High Court of Bombay in the case of Commissioner of Central Excise v. Endurance Technology Pvt. Ltd. (supra) is directly on the point of availment of CENVAT credit on the wind mills, hence the case directly on the issue is being considered by me for disposing of the appeals.
Custom, Excise & Service Tax Tribunal Cites 2 - Cited by 0 - Full Document
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