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2011 (2) TMI 520 - AT - Service TaxEligibility of CENVAT Credit of Service Tax - Repair and Maintenance Services - The dispute relates to eligibility of CENVAT Credit of Service Tax paid in respect of services received in relation to Repair and Maintenance of the staff colony - Revenue submits that the identical issue relating to the same respondent stands decided in favour of the department in the case of Commissioner of Central Excise, Trichy Vs Grasim Industries 2011 -TMI - 204112 - CESTAT, NEW DELHI .
The Appellate Tribunal CESTAT, Chennai heard an appeal by the department against the Commissioner (Appeals) order. The dispute was about the eligibility of CENVAT Credit for Service Tax paid for 'Repair and Maintenance' services. The tribunal set aside the Commissioner's order and restored the original authority's order, but canceled the penalty imposed.
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