AI Structured Summary
Not yet generated for this judgment
Judgment
Appeals are filed against orders -in -appeal in terms of which the denial of CENVAT credit on input services relating to advertisement and
publicity, professional charges, coal unloading charges, equipment and vehicles rent, security guard services, insurance and mobile phones was upheld.
The appellant contended that it had entered into a contract with Hindustan zinc ltd for operation and maintenance of their power plant and the
impugned input services were necessary to perform its obligations under the contract and that the issue is no longer res integra in the light of the
CESTAT judgement in its own case reported at 2010 (17) STR 547 (Tri - Delhi).
We have considered the contention of the appellant. We find that in the appellant's own case, similar CENVAT credit in respect of the impugned
services pertaining to a different period was allowed by CESTAT vide its judgement reported at 2010 (17) STR 547 (Tri - Delhi). In view of the said
precedent and for the reasons alike, we allow these appeals and set aside the impugned orders.