https://www.taxtmi.com/caselaws?id=445523 Goods used in repairing exported transformers were held eligible for CENVAT credit because the repair activity, though not manufacture, formed part of a taxable or exported service; the Revenue's objection that the items were not inputs was rejected. Credit reversed under protest was capable of restoration once eligibility was accepted, and the matter was remitted for consideration of the refund claim under the statutory refund mechanism. The challenge by the Revenue therefore failed, while the assessee's claim was preserved for further disposal before the original authority. en-us Wed, 08 Nov 2023 00:00:00 +0530 Fri, 10 Nov 2023 08:43:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445523 Goods used in repairing exported transformers were held eligible for CENVAT credit because the repair activity, though not manufacture, formed part of a taxable or exported service; the Revenue's objection that the items were not inputs was rejected. Credit reversed under protest was capable of restoration once eligibility was accepted, and the matter was remitted for consideration of the refund claim under the statutory refund mechanism. The challenge by the Revenue therefore failed, while the assessee's claim was preserved for further disposal before the original authority. Case-Laws Central Excise Wed, 08 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445523