2018 (5) TMI 187

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..... pellant - Tribunal in Ion Exchange (I) ltd. case [2017 (12) TMI 151 - CESTAT AHMEDABAD] held that the construction service used for repair and renovation of factory even after 01.04.2011 is ‘input service’, and service tax paid on such service is admissible to credit - appeal allowed - decided in favor of appellant. - E/10062 & 10069/2018-SM - A/10253-10254/2018 - Dated:- 1-2-2018 - DR. D.M. MI .....

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..... ir and maintenance of plant and machinery, factory building etc. and hence, eligible to credit in view of the decision of this Tribunal in case of Ion Exchange (I) Ltd. Vs. CCE, Surat-II vide Order No.A/13513/2017 dt. 08.11.2017. 4. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 5. I find that the services received by the appellant relate to repair and main .....

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