https://www.taxtmi.com/caselaws?id=428348 The Member (Judicial) allowed the appeal, ruling in favor of the appellant. It was held that repair and maintenance services qualified as input services under the Cenvat Credit Rules, essential for manufacturing dutiable finished products. The appellant was deemed entitled to cenvat credit on service tax for freight invoices related to fuel transportation, irrespective of the party paying the tax. The judgment overturned the denial of credit, emphasizing the necessity and eligibility of these services in the manufacturing process, granting the appellant relief as per the law. en-us Tue, 27 Sep 2022 00:00:00 +0530 Wed, 28 Sep 2022 20:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428348 The Member (Judicial) allowed the appeal, ruling in favor of the appellant. It was held that repair and maintenance services qualified as input services under the Cenvat Credit Rules, essential for manufacturing dutiable finished products. The appellant was deemed entitled to cenvat credit on service tax for freight invoices related to fuel transportation, irrespective of the party paying the tax. The judgment overturned the denial of credit, emphasizing the necessity and eligibility of these services in the manufacturing process, granting the appellant relief as per the law. Case-Laws Central Excise Tue, 27 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428348