https://www.taxtmi.com/caselaws?id=375604 The Tribunal ruled in favor of the appellant, allowing cenvat credit on maintenance charges paid under a lease for factory operations. It held that maintenance charges are integral to the manufacturing process and should be considered eligible inputs for credit. The Tribunal emphasized the essential nature of maintenance in relation to the business premises, distinguishing it from a previous Supreme Court decision on a different matter. Consequently, the Tribunal set aside the Department's denial and granted the appellant's appeal. en-us Wed, 06 Feb 2019 00:00:00 +0530 Fri, 22 Feb 2019 06:08:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375604 The Tribunal ruled in favor of the appellant, allowing cenvat credit on maintenance charges paid under a lease for factory operations. It held that maintenance charges are integral to the manufacturing process and should be considered eligible inputs for credit. The Tribunal emphasized the essential nature of maintenance in relation to the business premises, distinguishing it from a previous Supreme Court decision on a different matter. Consequently, the Tribunal set aside the Department's denial and granted the appellant's appeal. Case-Laws Central Excise Wed, 06 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375604