2017 (6) TMI 1189

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....Respondent: Mr.K. Poddar, D.R. JUDGEMENT PER: S.K. MOHANTY Denial of cenvat credit on service tax paid on repair and maintenance contract (AMC of air-conditioner and water cooler) and architect service are the subject matter of present dispute. 2. Ld. Advocate appearing for he appellant submits that the maintenance and repair of the air-conditioner and water coolers is in respect of th....

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....er hand, the ld. D.R. appearing for the respondent reiterates the findings recorded in the impugned order. 4. Heard both sides and perused the records. The fact is not under dispute that the services of annual maintenance contract in respect of maintenance of air-conditioner and water coolers were for the building located within the factory, from where the activities relating to manufacture of ....