9.The adjudicating authority pointed out that the services involved in the assessee's case are operations and maintenance of windmills, the windmills are located far away from the factory in a wind-potential area and the power generated is transmitted to the TNEB grid. Further, it was held that generation, sale and consumption are not possible immediately, unless the power plant is located near the factory and directly connected to the factory. Thus, the authority concluded there is no direct nexus between the electricity generated by the windmill and that was consumed in the factory and the transaction, can at the, most be treated as a book adjustment. Accordingly, the proposal in the show cause notice was confirmed. Aggrieved by the same, the assessee preferred appeal before the Tribunal. Before the Tribunal, all the cases were heard together and the Tribunal placed reliance on the decision of the High Court of Bombay in the case of C.C.E. & Cus., Aurangabad vs. Endurance Technology Pvt. Ltd., 2017 (52) S.T.R. 361 (Bom.) and held that credit is admissible in the nature of transaction done by the assessee. Further, the Tribunal recorded a factual finding that in the absence of any material on record showing energy generated by windmills was used for the purpose other than manufacture or providing of service, all the appeals were allowed. The Tribunal also set aside the interest levied and the penalty imposed.
