CESTAT allows Cenvat Credit on repair and maintenance of windmill located outside factory premises

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) in one of its orders has allowed Cenvat Credit in respect of repair and maintenance of windmill which is located outside the factory premises.

Both the lower authorities have denied the Cenvat Credit on the ground that the windmill is located outside the factory premises.

As per the CESTAT irrespective of the fact that the 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.

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