2010 (6) TMI 578 - AT - Service Tax

CENVAT credit - Input service - CHA services - This decision in turn relies upon CCE v. Rolex Rings (P.) Ltd. 2008 -TMI - 30898 - CESTAT AHMEDABAD - Following the ratio of the above decisions set aside the impugned order disallowing the credit of service tax and allow the appeal by setting aside interest levied and the imposition of penalty along with tax amount - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT, Chennai allowed CENVAT credit on CHA services following precedent cases. The impugned order disallowing the credit of service tax was set aside, and the appeal was allowed, including the removal of interest, penalty, and tax amount.