Tenant Wins Refund of Cenvat Credit for Repair, Maintenance, and Electricity Services Used Exclusively by Them.

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....Refund of Cenvat credit - input services - When the premises was occupied by the appellant and day-to-day repairs and maintenance are carried out in that premises then obviously, the said services i.e. repair, maintenance, electricity are received and used by the tenant only i.e. the appellant and not by the landlord - refund allowed - AT....