{"id":7507,"date":"2026-01-06T15:50:21","date_gmt":"2026-01-06T10:20:21","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=7507"},"modified":"2026-01-06T15:50:21","modified_gmt":"2026-01-06T10:20:21","slug":"cenvat-credit-allowed-on-windmill-linked-to-manufacturing-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-windmill-linked-to-manufacturing-hc","title":{"rendered":"Cenvat Credit Allowed on Windmill Linked to Manufacturing | HC"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000413726\/cenvat-credit-of-service-tax-on-inputs-used-in-windmill-allowed-if-power-fed-to-state-govt-grid-received-in-factory-hc\"><span class=\"TextRun SCXW149292665 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW149292665 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">Real Strips Ltd. vs. Commissioner of Central Excise-II (2025) 3<\/span><span class=\"NormalTextRun SCXW149292665 BCX0\" data-ccp-parastyle=\"Body-All Documents\">7 Centax 115 (Guj.)<\/span><\/span><\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Bhargav D. Karia<\/strong> &amp;\u00a0<strong>Pranav Trivedi<\/strong>, JJ.<\/li>\n<li><strong> S\/Shri Sudhanshu Bissa<\/strong> for <strong>Paresh M. Dave<\/strong>, for the Appellant.<\/li>\n<li><strong>Shri Hetvi H. Sancheti,<\/strong> for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The assessee, being a manufacturer, had availed Cenvat credit of Service Tax paid on services relating to installation, commissioning, civil works and maintenance of a windmill located at Kutch, which was used for the generation of electricity. The electricity so generated was fed into the State Government grid, and, in turn, equivalent electricity was supplied back to the assessee for use in its factory situated at Ahmedabad for manufacturing and allied operations. The Department denied the Cenvat credit on the ground that the windmill was located outside the factory premises, that the services were used at a location other than the place of manufacture, and that the electricity generated at the windmill site was not an excisable good. The assessee submitted that the windmill was exclusively used in relation to its manufacturing activity and that there was no requirement under the Cenvat Credit Rules, 2004, mandating that input services must be received or used within the factory premises. The matter was accordingly placed before the Gujarat High Court.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The Gujarat High Court held that services used for installation, commissioning, civil works and maintenance of windmills exclusively deployed for generating electricity used in manufacturing activities satisfied the definition of \u2018input service\u2019 under rule 2(l) read with rule 4 of the Cenvat Credit Rules, 2004. The Court interpreted the statutory provisions to mean that there was no stipulation requiring a manufacturer to receive or consume input services strictly within the factory premises for availing Cenvat credit. Applying the law to the facts, it was held that the generation of electricity through windmills and its subsequent use in the factory via the State Government grid constituted an activity integrally connected with manufacturing. The Court, therefore, rejected the reasoning adopted by the tribunal and held that the assessee was entitled to Cenvat credit of the Service Tax paid on the said services, and the appeal was allowed in favour of the assessee.<\/p>\n<h2><em>List of Cases Reviewed\u00a0<\/em><\/h2>\n<ul>\n<li>Real Strips Ltd. \u2014 Appeal No. E\/1035\/2010, dated 25-3-2011 by CESTAT, Ahmedabad \u2014 Reversed [Paras 2, 11]<\/li>\n<\/ul>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2009%20(237)%20E.L.T.%20102%20(Tribunal)%20%3D%202010%20(20)%20S.T.R.%20275%20(Tribunal)&amp;itemType=AP\">Atul Auto Ltd. v. Commissioner<\/a> \u2014 2009 (237) E.L.T. 102 (Tribunal) = 2010 (20) S.T.R. 275 (Tribunal) \u2014 Referred [Para 10]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(369)%20E.L.T.%20162%20(Mad.)%20%E2%80%94&amp;itemType=AP\">Commissioner v. Ashok Leyland Ltd.<\/a> \u2014 2019 (369) E.L.T. 162 (Mad.) \u2014 Referred [Para 14]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2017%20(52)%20S.T.R.%20361%20(Bom.)&amp;itemType=AP\">Commissioner v. Endurance Technology Pvt. Ltd.<\/a> \u2014 2017 (52) S.T.R. 361 (Bom.) \u2014 Referred [Para 14]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2008%20(12)%20S.T.R.%20436%20(Guj.)&amp;itemType=AP\">Commissioner v. Excel Crop Care Ltd.<\/a> \u2014 2008 (12) S.T.R. 436 (Guj.) \u2014 Referred [Paras 14, 15]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2011%20(273)%20E.L.T.%20248%20(Tribunal)&amp;itemType=AP\">Endurance Technologies Pvt. Ltd. v. Commissioner<\/a> \u2014 2011 (273) E.L.T. 248 (Tribunal) = 2012 (27) S.T.R. 320 (Tribunal) \u2014 Referred [Para 14]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(40)%20S.T.R.%20243%20(Tribunal-LB)&amp;itemType=AP\">Parry Engineering &amp; Electronics Pvt. Ltd. v. Commissioner<\/a> \u2014 2015 (40) S.T.R. 243 (Tribunal-LB) \u2014 Referred [Para 14]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2007%20(8)%20S.T.R.%20498%20(Tribunal)&amp;itemType=AP\">Rajhans Metals Pvt. Ltd. v. Commissioner<\/a> \u2014 2007 (8) S.T.R. 498 (Tribunal) \u2014 Referred [Para 10]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2037%20Centax%20127%20(Guj.)&amp;itemType=AP\">Rajhans Metals Pvt. Ltd. v. Commissioner<\/a> \u2014 (2025) 37 Centax 127 (Guj.) \u2014 Applied [Para 18]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(39)%20S.T.R.%20J36%20(Guj.)&amp;itemType=AP\">Real Strips Ltd. v. Commissioner<\/a> \u2014 2015 (39) S.T.R. J36 (Guj.) \u2014 Referred [Para 3]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Real Strips Ltd. vs. Commissioner of Central Excise-II (2025) 37&hellip;<\/p>\n","protected":false},"author":16,"featured_media":7520,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-7507","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cenvat Credit Allowed on Windmill Linked to Manufacturing | HC<\/title>\n<meta name=\"description\" content=\"High Court allows Cenvat credit of Service Tax on inputs used in windmill where power is fed to State grid and received in factory.\" \/>\n<meta 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