https://www.taxtmi.com/caselaws?id=370276 The Tribunal ruled in favor of the appellant, engaged in container depot operations, regarding the availing of Cenvat Credit for repair and maintenance services in a hard-surfaced container yard. The Tribunal found that the repair activities did not constitute new construction and fell within the definition of input services under the Cenvat Credit Rules, 2004. Consequently, the Tribunal set aside the decision against the appellant, emphasizing that the repair activities qualified for Cenvat Credit. en-us Thu, 04 Oct 2018 00:00:00 +0530 Thu, 15 Nov 2018 07:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370276 The Tribunal ruled in favor of the appellant, engaged in container depot operations, regarding the availing of Cenvat Credit for repair and maintenance services in a hard-surfaced container yard. The Tribunal found that the repair activities did not constitute new construction and fell within the definition of input services under the Cenvat Credit Rules, 2004. Consequently, the Tribunal set aside the decision against the appellant, emphasizing that the repair activities qualified for Cenvat Credit. Case-Laws Service Tax Thu, 04 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370276