2009 (7) TMI 200

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....cate, for the Respondent. [Order]. - This appeal is filed by the Revenue. 2. The issue involved is irregular availment of Cenvat Credit of service tax paid on repairs & maintenance service for maintenance of the air condition machines and water coolers installed in their factory, guest house and residential colony. It was alleged in the show cause notice that such service does not fall withi....

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....f the Central Excise Act, 1944. The entire issue is governed by the Central Excise Act and Rules made there under. The appellate authority has erroneously applied the provisions of the Section 80 of the Finance Act, 1994 to the provisions of Central Excise Act, 1944 and the Rules made there under. The appellate authority has wrongly applied the provisions of the Finance Act, 1994 while dropping th....