COMMISSIONER OF C. EX. Vs. ULTRATECH CEMENT LTD.

JUDGEMENT

(1.) 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 provisions of CENVAT Credit Rules, 2004. The Respondent availed CENVAT credit of Service Tax on account of services like for construction, erection, installation and other services like maintenance and repairs used in the Fly Ash Plant situated at Thermal Power Plant which is outside of the factory premises. A show -cause notice was issued and demand was confirmed. Against that order, the Respondent filed an appeal before the Commissioner (Appeals) who in turn allowed the appeal by relying on Vikram Cements v. Commissioner of Central Excise, Indore -, 2006 (197) E.L.T. 145 (S.C.) wherein the Hon'ble apex court has held that "the MODVAT/CENVAT credit on capital goods, if the mines are captive mines so that they constitute one integrated unit together with the concerned cement factory, MODVAT/CENVAT credit on capital goods will be available to the Assessee."

(3.) HEARD and considered.