https://www.taxtmi.com/caselaws?id=198988 The appeal was allowed in favor of the appellant as the judge found no merit in the impugned order denying cenvat credit on service tax paid for repair and maintenance services of air-conditioners and water coolers, as well as architect services. The judge distinguished architect services from construction services under the Finance Act, allowing cenvat credit for architect services. The judgment emphasized the distinct nature of architect services compared to construction services, leading to the setting aside of the impugned order. en-us Fri, 16 Jun 2017 00:00:00 +0530 Fri, 16 Feb 2018 07:07:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198988 The appeal was allowed in favor of the appellant as the judge found no merit in the impugned order denying cenvat credit on service tax paid for repair and maintenance services of air-conditioners and water coolers, as well as architect services. The judge distinguished architect services from construction services under the Finance Act, allowing cenvat credit for architect services. The judgment emphasized the distinct nature of architect services compared to construction services, leading to the setting aside of the impugned order. Case-Laws Central Excise Fri, 16 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198988