https://www.taxtmi.com/caselaws?id=33812 The presiding Member upheld the impugned order passed by the Commissioner (Appeals) and rejected the appeal filed by the Revenue regarding the admissibility of Cenvat credit on input services for repairs, maintenance, civil construction, and cleaning services provided for a residential colony. The decision was based on the interpretation of 'input services' under the Cenvat Credit Rules, distinguishing it from the concept of 'inputs.' The Tribunal's earlier order and the principle of judicial discipline were cited to support the decision. en-us Fri, 16 Jan 2009 00:00:00 +0530 Thu, 15 Oct 2009 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33812 The presiding Member upheld the impugned order passed by the Commissioner (Appeals) and rejected the appeal filed by the Revenue regarding the admissibility of Cenvat credit on input services for repairs, maintenance, civil construction, and cleaning services provided for a residential colony. The decision was based on the interpretation of 'input services' under the Cenvat Credit Rules, distinguishing it from the concept of 'inputs.' The Tribunal's earlier order and the principle of judicial discipline were cited to support the decision. Case-Laws Service Tax Fri, 16 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33812