CESTAT Chennai: CENVAT Credit for Repair Services Allowed, Penalty Cancelled

The Appellate Tribunal CESTAT, Chennai set aside the Commissioner (Appeals) order regarding the eligibility of CENVAT Credit for Service Tax on 'Repair and Maintenance' services, restoring the original authority's decision while canceling the penalty imposed.

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The Appellate Tribunal CESTAT, Chennai heard an appeal by the department against the Commissioner (Appeals) order. The dispute was about the eligibility of CENVAT Credit for Service Tax paid for 'Repair and Maintenance' services. The tribunal set aside the Commissioner's order and restored the original authority's order, but canceled the penalty imposed.

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