https://www.taxtmi.com/caselaws?id=271261 The Authority for Advance Rulings (AAR) held that the repair and maintenance activities proposed by M/s Indus Towers Limited do not amount to manufacture under the Central Excise Act, 1944. The issue of determining the basis for arriving at value for Excise Duty became irrelevant. Additionally, the applicant is eligible to avail CENVAT credit on Service Tax paid for input services and on duty paid on parts and spares used in repair and maintenance activities, allowing set off against output service tax for providing passive infrastructure services. en-us Fri, 22 Jan 2016 00:00:00 +0530 Wed, 11 Jan 2017 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271261 The Authority for Advance Rulings (AAR) held that the repair and maintenance activities proposed by M/s Indus Towers Limited do not amount to manufacture under the Central Excise Act, 1944. The issue of determining the basis for arriving at value for Excise Duty became irrelevant. Additionally, the applicant is eligible to avail CENVAT credit on Service Tax paid for input services and on duty paid on parts and spares used in repair and maintenance activities, allowing set off against output service tax for providing passive infrastructure services. Case-Laws Service Tax Fri, 22 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271261