2018 (5) TMI 20

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.... D. M. Misra Heard both sides. 2. This is an appeal filed against the Order-in-Appeal No. VAD-EXCUS-002-APP-289-2017-18 dated 08.08.2017 passed by Commissioner (Appeals) of Central Excise, Vadodara. 3. The short issue involve in the present Appeal is: whether CENVAT credit of the service tax paid on repair and maintenance service at their factory premises after 1.4.2011 is admissible or o....

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....re, the Appellants are not eligible to avail credit on repair and maintenance service in their factory premises. 6. Heard both sides and perused the record. I find that this Tribunal considering the scope of amended definition of 'input service' under Rule 2(l) of the Cenvat Credit Rules, 2004 and the Board's Circular issued pursuant to the said amendment, in Ion Exchange (I) Ltd's case (supra)....