2019 (10) TMI 814

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....Shri S.K. Hattangadi, AC (AR) ORDER PER: Dr. D.M. MISRA Heard both sides. 2. This appeal has been filed against Order-in-Appeal No.NGPI/APPL/162/1017-18, dt.17.05.2018, passed by the Commissioner, CGST, & CE, Nagpur. 3. Brief facts of the case are that during the relevant period September 2014 to July 2015, the Appellant had availed credit of service tax paid on repair and maintenance service....

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.... law on the issue and earlier order for the subsequent period, the credit was denied. He submits that on sale of DG sets, the Appellant provided warranty against its maintenance at the premises of the customers during the warranty period. It is his contention that therefore, the service tax paid on repairs and maintenance charges incurred at the premises of the customers, is admissible to credit. ....