2023 (1) TMI 147

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....MT. VANITA K.R., ADVOCATE) RESPONDENT (BY SRI P. B. HARISH, ADVOCATE) JUDGMENT P.S. DINESH KUMAR J., This appeal by the Revenue directed against the final order of CESTAT (Customs, Excise & Service Tax Appellate Tribunal) dated November 9, 2021 (Annexure-A) has been filed to consider following questions of law: A. Whether the CESTAT was right in holding that the disputed input....

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.... 3. Sri.P.B.Harish, learned Advocate for assessee adverting to the amendment dated April 1, 2011 submitted that: • assessee has not claimed any CENVAT credit towards "fresh construction"; • assessee is entitled for CENVAT credit on modernization, renovation or repairs of factory premises; • as per the definition in the amended Section, "input service" mean....

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....echnical Inspection and Certification Agency Services • Storage and Warehousing Services • Customs Agent Service • Chartered Accountant's Services • Telecommunication Services • Photography Service • Scientific & Technical Consultancy Service • House Keeping services. 5. Learned Standing Counsel for t....