2010 (1) TMI 324 - AT - Service Tax

Cenvat Credit- Credit taken on service tax paid on installation and training has been objected to by the department on the ground that the installation and training was carried out not at the factory premises of the appellants but at the premises of their customers. In the light of the decision of Commissioner of Central Excise, Vapi v. Alidhara Textool Engineers Pvt. Ltd 2009 -TMI - 33376 - CESTAT AHMEDABAD, held that set aside the impugned order and allow the appeal.

Summary

The Appellate Tribunal CESTAT, Chennai allowed the appeal regarding credit taken on service tax paid on 'installation and training'. The department objected to the credit, but the Tribunal ruled in favor of the appellants citing a previous decision. The impugned order was set aside, and the appeal was allowed.