https://www.taxtmi.com/caselaws?id=355520 The appellant successfully contested a demand for CENVAT credit of Rs. 30,58,160 for service tax payment on specific services. The judge ruled in favor of the appellant, stating that the services were used for modernization, renovation, or repairs of premises, making them eligible for credit. The lower authorities were found to have erred in rejecting the appellant's claim, leading to the appeal's success and setting aside of the impugned order. Additionally, the issue of short payment of service tax amounting to Rs. 12,91,714 was resolved in favor of the appellant, as the rectification through revised returns was deemed sufficient, resulting in the appeal's acceptance and setting aside of the order on that issue. en-us Thu, 18 Jan 2018 00:00:00 +0530 Thu, 15 Feb 2018 09:21:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355520 The appellant successfully contested a demand for CENVAT credit of Rs. 30,58,160 for service tax payment on specific services. The judge ruled in favor of the appellant, stating that the services were used for modernization, renovation, or repairs of premises, making them eligible for credit. The lower authorities were found to have erred in rejecting the appellant's claim, leading to the appeal's success and setting aside of the impugned order. Additionally, the issue of short payment of service tax amounting to Rs. 12,91,714 was resolved in favor of the appellant, as the rectification through revised returns was deemed sufficient, resulting in the appeal's acceptance and setting aside of the order on that issue. Case-Laws Service Tax Thu, 18 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355520