https://www.taxtmi.com/caselaws?id=397059 The appeal focused on the allowability of cenvat credit for repair and maintenance services used in steel structural works in a factory. The Court allowed the appeal, overturning the decision to disallow the credit for the mentioned services. The Member (Judicial) held that the services fell under the inclusive part of the definition of input services, as clarified by a Board Circular in 2011. Therefore, the appellant was granted the cenvat credit for the repair and maintenance services utilized in the factory premises, contrary to the initial decision disallowing the credit. en-us Thu, 12 Mar 2020 00:00:00 +0530 Fri, 09 Sep 2022 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397059 The appeal focused on the allowability of cenvat credit for repair and maintenance services used in steel structural works in a factory. The Court allowed the appeal, overturning the decision to disallow the credit for the mentioned services. The Member (Judicial) held that the services fell under the inclusive part of the definition of input services, as clarified by a Board Circular in 2011. Therefore, the appellant was granted the cenvat credit for the repair and maintenance services utilized in the factory premises, contrary to the initial decision disallowing the credit. Case-Laws Central Excise Thu, 12 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397059