2010 (5) TMI 434 - AT - Service Tax

Cenvat credit of service tax - Consultancy Services are for environmental evaluation work - disallowed on the ground that there was nothing to relate the service to the factory premises of the assesses Held that - they are entitled to cenvat credit of service tax - appeal allowed

Summary

The Appellate Tribunal CESTAT, CHENNAI allowed the appeal regarding disallowed Cenvat credit of Rs. 61,200 as the service provider's service was related to the factory premises. The Tribunal accepted the assessees' claim and set aside the order, allowing the appeal.