https://www.taxtmi.com/caselaws?id=350150 The Tribunal ruled in favor of the appellants, holding that services used for repair and maintenance of factory premises are eligible for cenvat credit under the Cenvat Credit Rules. The Tribunal emphasized that such services fall under the definition of "input services" and should not be excluded based on works contract services. The decision overturned the department's disallowance of credit, highlighting the importance of correctly interpreting legal definitions in tax credit cases. en-us Thu, 26 Oct 2017 00:00:00 +0530 Thu, 25 Jan 2018 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350150 The Tribunal ruled in favor of the appellants, holding that services used for repair and maintenance of factory premises are eligible for cenvat credit under the Cenvat Credit Rules. The Tribunal emphasized that such services fall under the definition of "input services" and should not be excluded based on works contract services. The decision overturned the department's disallowance of credit, highlighting the importance of correctly interpreting legal definitions in tax credit cases. Case-Laws Central Excise Thu, 26 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350150