https://www.taxtmi.com/caselaws?id=362049 The Commissioner (Appeals) upheld the appellant's right to Cenvat credit on service tax for maintenance and repair services, citing a previous Tribunal order in the same assessee's case that favored the appellant. The Revenue's appeal was rejected due to their failure to effectively challenge the earlier Tribunal decision, leading to the decision in favor of the appellant based on judicial discipline and the binding nature of previous Tribunal rulings. en-us Tue, 29 May 2018 00:00:00 +0530 Tue, 19 Jun 2018 09:27:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362049 The Commissioner (Appeals) upheld the appellant's right to Cenvat credit on service tax for maintenance and repair services, citing a previous Tribunal order in the same assessee's case that favored the appellant. The Revenue's appeal was rejected due to their failure to effectively challenge the earlier Tribunal decision, leading to the decision in favor of the appellant based on judicial discipline and the binding nature of previous Tribunal rulings. Case-Laws Central Excise Tue, 29 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362049