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M.VEERAIYAN
Rajhans Metals (P. ) Ltd. – Appellant
Versus
Commissioner of Central Excise, Rajkot – Respondent
Per M. Veeraiyan : This is an appeal against the order of Commissioner (Appeals) No. 38/2007/Commr(A)/Raj, dt.23.2.07.
2. Heard both sides.
3. The relevant facts, in brief, are as follows:
(a) The appellant has a manufacturing unit at Jamnagar. They had set up wind mills at a place Kurunga, about 100 Kms. away from their factory.
(b) While setting up of the wind mills, they have availed the services for the purpose of installation, erection and commissioning of wind mills.
(c) The electricity generated at the wind mills are fed to grid of Gujarat Electricity Board on the basis of an agreement and the appellant receives equal quantity of electricity fed by them from the Gujarat Electricity Board at the factory site. Whatever quantity of electricity is used in excess of what they produced is charged to them.
(d) The appellant claimed the service tax paid on the services availed at the wind mill station.
(e) The original authority held that the Service Tax paid in relation to the services availed for the purpose of erection, commissioning of wind mills away from the factory site, cannot be taken as credit and the same has been upheld by the Commissioner (Appeals).
4. The learned advo
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