https://www.taxtmi.com/caselaws?id=34469 The Tribunal allowed the appeals, setting aside the order denying Cenvat credit for input services related to plant operation and maintenance. The Department's classification of the activities as 'repair and maintenance services' for tax purposes was deemed improper, as the appellant's service was considered a single composite service. Consequently, the Tribunal held that denying Cenvat credit for input goods and services used in plant operation was unjust, leading to the decision in favor of the appellant. en-us Thu, 13 Aug 2009 00:00:00 +0530 Mon, 21 Apr 2014 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34469 The Tribunal allowed the appeals, setting aside the order denying Cenvat credit for input services related to plant operation and maintenance. The Department's classification of the activities as 'repair and maintenance services' for tax purposes was deemed improper, as the appellant's service was considered a single composite service. Consequently, the Tribunal held that denying Cenvat credit for input goods and services used in plant operation was unjust, leading to the decision in favor of the appellant. Case-Laws Service Tax Thu, 13 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34469