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2010 (7) TMI 302 - AT - Service TaxCENVAT credit of Service Tax under the provisions of CENVAT Credit Rules, 2004 - respondent availed CENVAT credit of Service Tax on account of services like for construction, erection, installation and other services like maintenance and repairs used in the Fly Ash Plant situated at Thermal Power Plant which is outside of the factory premises - SCN issued and demand was confirmed - DR submitted that in this case the respondent has availed the services at Thermal Power Plant which is outside the factory premises - Held that: - Rule 2(l) of the CENVAT Credit Rules, 2004, it is seen that no where it is mentioned that the input service credit is not available for the services utilized outside the factory premises - denial of CENVAT credit on the ground that the services were not received by the respondent in the factory premises, is not sustainable - Appeal is rejected
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