https://www.taxtmi.com/caselaws?id=359623 The Appellate Tribunal CESTAT Ahmedabad allowed the appeals, holding that the appellants were eligible to avail Cenvat credit of service tax paid on construction services for repair and maintenance of plant and machinery and factory building. The Tribunal found that the services received were related to the repair and maintenance activities, considering them as 'input services' based on precedent. The impugned order was set aside, granting the appellants the benefit of Cenvat credit for the construction services utilized in repair and renovation activities. en-us Thu, 01 Feb 2018 00:00:00 +0530 Thu, 03 May 2018 06:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359623 The Appellate Tribunal CESTAT Ahmedabad allowed the appeals, holding that the appellants were eligible to avail Cenvat credit of service tax paid on construction services for repair and maintenance of plant and machinery and factory building. The Tribunal found that the services received were related to the repair and maintenance activities, considering them as 'input services' based on precedent. The impugned order was set aside, granting the appellants the benefit of Cenvat credit for the construction services utilized in repair and renovation activities. Case-Laws Central Excise Thu, 01 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359623