TaxTMI 
TaxTMI 
2010 (7) TMI 302
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....a, 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 CENVAT credit of Service Tax under the provi....
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....T 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 Commissioner (Appeals) has not discussed the issue....
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....ces 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, auditing, financing, recruitment and quality control, coachin....