TMI Blog2010 (7) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of CENVAT Credit Rules, 2004. The 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. A show-cause notice was issued and demand was confirmed. Against that order, the respondent fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... merit whether the respondent is entitled to the CENVAT Credit as per the Rule 2(l) of the CENVAT Credit Rules or not. Hence, the impugned order is liable to be set aside. 4. Heard and considered. 5. The CENVAT Credit to the respondent was denied as proposed in the show-cause notice on the basis of that these services were received outside the factory premises. The CENVAT credit on input servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puter networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation up to the place of removal. 6. From the plain reading of the 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. The denial ..... X X X X Extracts X X X X X X X X Extracts X X X X
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