https://www.taxtmi.com/caselaws?id=375119 The Tribunal upheld the Commissioner's decision, allowing cenvat credit for various services like courier services, retention charges, sponsorship services, and erection and commissioning services. It also ruled in favor of the appellant, granting cenvat credit for works contract related to civil maintenance and repair of roads in the refinery, considering them eligible under the definition of input services. The Tribunal emphasized the distinction between repair and maintenance services and construction services, affirming that repair and maintenance services qualify for cenvat credit. en-us Tue, 15 Jan 2019 00:00:00 +0530 Fri, 15 Feb 2019 08:05:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375119 The Tribunal upheld the Commissioner's decision, allowing cenvat credit for various services like courier services, retention charges, sponsorship services, and erection and commissioning services. It also ruled in favor of the appellant, granting cenvat credit for works contract related to civil maintenance and repair of roads in the refinery, considering them eligible under the definition of input services. The Tribunal emphasized the distinction between repair and maintenance services and construction services, affirming that repair and maintenance services qualify for cenvat credit. Case-Laws Central Excise Tue, 15 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375119