Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2008 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (4) TMI 471 - AT - Service TaxCenvat Credit - The Commissioner (Appeals) has disallowed the Cenvat credit of service tax paid on input services namely, charge for getting cement brand price and overhauling of DG set installed in the power plant. Held that - Now the law is well settled that Cenvat credit used on inputs/capital goods used in power plant set up by the manufacturer is admissible if the final product is dutiable and therefore, in this case also the Cenvat credit of input ser vices for overhauling of DG set is admissible. Accordingly, the appeal is allowed on the above terms.
|