https://www.taxtmi.com/caselaws?id=339805 The appeal was filed against the disallowance of service tax credit on maintenance and repair services and civil work services for the period 2011-2012. The Commissioner (Appeals) had upheld the disallowance but reduced the penalty. The Assistant Commissioner maintained the disallowance, considering the services as civil construction works. However, the Member (Judicial) determined that the services constituted minor repair and renovation works, falling within the definition of input services. Consequently, the appeal was allowed, and the impugned order was set aside, allowing for the credit on the services. en-us Wed, 18 Jan 2017 00:00:00 +0530 Thu, 31 Aug 2017 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339805 The appeal was filed against the disallowance of service tax credit on maintenance and repair services and civil work services for the period 2011-2012. The Commissioner (Appeals) had upheld the disallowance but reduced the penalty. The Assistant Commissioner maintained the disallowance, considering the services as civil construction works. However, the Member (Judicial) determined that the services constituted minor repair and renovation works, falling within the definition of input services. Consequently, the appeal was allowed, and the impugned order was set aside, allowing for the credit on the services. Case-Laws Service Tax Wed, 18 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339805