2010 (7) TMI 302

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....;    Shri S.M. Vaidya, JDR, for the Appellant. Shri Bharat Raichandani, Advocate, for the Respondent. [Order]. - By this appeal, the Revenue is challenging the impugned order wherein the input service credit was allowed by the Commissioner (Appeals) to the respondent. 2. The facts of the case are that the respondents are manufacturer of cement. They were availing CE....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the concerned cement factory, MODVAT/CENVAT credit on capital goods will be available to the assessee." 3. The learned DR submitted that in this case the respondent has availed the services at Thermal Power Plant which is outside the factory premises and the Commissioner (Appeals) has wrongly relied on the Vikram Ispat case as the facts are not similar. He further submitted that the Commis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ducts from the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditin....