https://www.taxtmi.com/caselaws?id=272157 The Tribunal ruled in favor of the appellants, granting them the input credit of service tax for maintenance or repair services related to residential buildings and quarters in their manufacturing unit. The Tribunal emphasized the importance of services crucial for maintaining staff colonies and determined that such services qualify as "input services." This decision overturned the Commissioner (Appeals) order and affirmed the appellants' eligibility for Cenvat credit in this regard. en-us Tue, 02 Feb 2016 00:00:00 +0530 Mon, 29 Feb 2016 01:07:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272157 The Tribunal ruled in favor of the appellants, granting them the input credit of service tax for maintenance or repair services related to residential buildings and quarters in their manufacturing unit. The Tribunal emphasized the importance of services crucial for maintaining staff colonies and determined that such services qualify as "input services." This decision overturned the Commissioner (Appeals) order and affirmed the appellants' eligibility for Cenvat credit in this regard. Case-Laws Central Excise Tue, 02 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272157