https://www.taxtmi.com/caselaws?id=355572 The appeal challenged the denial of a refund of unutilized credit by the Commissioner of Central Excise, despite sanctioning a larger sum under CENVAT Credit Rules, 2004. The main issue was the eligibility of credit for 'telecom service' and 'maintenance and repair service'. The court ruled in favor of the appellant, emphasizing that the services were more in the nature of repair than construction, impacting the credit entitlement decision. The denial of credit was deemed unwarranted, and the appellant was granted a refund of the disputed amount. en-us Fri, 01 Sep 2017 00:00:00 +0530 Thu, 15 Feb 2018 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355572 The appeal challenged the denial of a refund of unutilized credit by the Commissioner of Central Excise, despite sanctioning a larger sum under CENVAT Credit Rules, 2004. The main issue was the eligibility of credit for 'telecom service' and 'maintenance and repair service'. The court ruled in favor of the appellant, emphasizing that the services were more in the nature of repair than construction, impacting the credit entitlement decision. The denial of credit was deemed unwarranted, and the appellant was granted a refund of the disputed amount. Case-Laws Central Excise Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355572