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M. NIRMAL KUMAR
Nordex India Private Limited, Rep. by its Director, Prashanth Pandarish Vittal, Bangalore – Appellant
Versus
Commissioner of Customs, New Harbour Estate, Tuticorin – Respondent
JUDGMENT
(Prayer: Petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari, to call for the records in C.No.VIII/10/78/2018-Adjn in Order in Original No.14/2018, dated 19.12.2018, passed by the respondent and quash the same as arbitrary and illegal.)
1. This Writ Petition is filed seeking to quash the order dated 19.12.2018, passed by the respondent in C.No.VIII/10/78/2018-Adjn in Order in Original No.14/2018.
2. The petitioner is engaged in the manufacture, erection, installation and commissioning of Wind Operated Electricity Generators [WOEG], commonly known as Windmills. For setting up a Windmill, expertise in installation and commissioning of the Windmills at the site is required. Originally, the petitioner's Company carried on business in the name and style of ''Accoina Windpower India Private Limited'' and later, changed its name to ''Nordex India Private Limited'' with effect from 26.09.2018.
3. The petitioner imported various materials and parts of Windmills through Tuticorin Port, for manufacture, erection and installation of the Wind Operated Electricity Generators in the specified site of the customers. While some of the part
The main legal point established in the judgment is that the imported goods were used for the specified purpose in the manufacture of Wind Operated Electricity Generators at the customer's site, as p....
The entitlement to Cenvat credit for service tax on installation and maintenance of windmills is upheld, emphasizing that location does not negate its admissibility as an input service in manufacturi....
The definition of 'input service' in Cenvat Credit Rules is broad and does not require services to be received at the manufacturing site to qualify for credit.
The definition of input service under the Cenvat Credit Rules is broad, allowing for services related to electricity generation at a distant site to qualify for credit if used in manufacturing activi....
Services rendered and received entirely outside India are not liable for service tax under reverse charge mechanism.
Maintenance services for wind turbines qualify as input services under Cenvat Credit Rules; distance from manufacturing does not negate eligibility for credit.
The definition of 'input service' under the Cenvat Credit Rules is broad, allowing for credits on services used indirectly in manufacturing, irrespective of the service location.
Electricity is not goods taxable under the Kerala Value Added Tax Act. The procedures for rejection of returns and providing an opportunity to produce documents and accounts should be exhausted befor....
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