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2009 (5) TMI 357 - CESTAT, NEW DELHICenvat Credit-Input services- The respondents are engaged in the manufacture of cement. They availed Cenvat Credit in respect of (i) consultancy services received for designing and engineering in relation to installation of fly ash handling, storage and loading system, (ii) services received for coal/fly ash handling services, (iii) services received for supervision and regulating the tankers of fly ash in FSP area, on input services during the period from January, 2005 to December, 2005. the lower authority held that the above input services were used outside the factory premises and, therefore, the assessee was not eligible for credit. In the light of the decision of GTC Industries Ltd. 2008 -TMI - 31592 - CESTAT MUMBAI, and on the basis of the decision of Commissioner(Appeals) that there is no provision for denial of credit on the ground that the service is rendered outside the factory premises, held that appeal filed by revenue rejected.
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