https://www.taxtmi.com/caselaws?id=201519 The tribunal set aside the order allowing CENVAT credit on repair and maintenance services in the staff colony, as the assessees failed to establish a nexus between the services and the manufacturing process. Emphasizing the necessity of this connection, the tribunal referenced previous decisions and denied the credit. Additionally, the tribunal declined to impose a penalty, considering the legal interpretation nature of the issue rather than a deliberate violation. The Revenue's appeal was partially allowed by disallowing the credit but refraining from penalizing the assessees. en-us Mon, 30 Aug 2010 00:00:00 +0530 Wed, 12 Jan 2011 23:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201519 The tribunal set aside the order allowing CENVAT credit on repair and maintenance services in the staff colony, as the assessees failed to establish a nexus between the services and the manufacturing process. Emphasizing the necessity of this connection, the tribunal referenced previous decisions and denied the credit. Additionally, the tribunal declined to impose a penalty, considering the legal interpretation nature of the issue rather than a deliberate violation. The Revenue's appeal was partially allowed by disallowing the credit but refraining from penalizing the assessees. Case-Laws Service Tax Mon, 30 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201519