https://www.taxtmi.com/caselaws?id=378619 The appellant was deemed entitled to Cenvat credit for input services such as Air Travel Agent services and travelling expenses. However, the decision on the entitlement of Cenvat credit for steel goods was remanded for further verification to determine if they were used in repair and maintenance, emphasizing the importance of factual verification in such cases. The Adjudicating Authority was instructed to reconsider both the limitation issue and the actual usage of steel goods for repair and maintenance purposes. en-us Thu, 27 Sep 2018 00:00:00 +0530 Fri, 19 Apr 2019 06:22:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378619 The appellant was deemed entitled to Cenvat credit for input services such as Air Travel Agent services and travelling expenses. However, the decision on the entitlement of Cenvat credit for steel goods was remanded for further verification to determine if they were used in repair and maintenance, emphasizing the importance of factual verification in such cases. The Adjudicating Authority was instructed to reconsider both the limitation issue and the actual usage of steel goods for repair and maintenance purposes. Case-Laws Central Excise Thu, 27 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378619