2016 (9) TMI 1449

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..... ng up, modernization, renovation or repairs of a factory” - the appellants are eligible for taking the credit of service tax paid on painting services used for renovation and repairs of the factory - appeal allowed - decided in favor of appellant. - E/11810/2013 - Final Order No. A/10973/2016-WZB/AHD - Dated:- 22-9-2016 - Shri P.M. Saleem, Member (T) Shri Anuj Chordiya, Cost Accountant, fo .....

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..... ervice .. and includes services used in relation to setting up, modernization, renovation or repairs of a factory ..... Hence, it is observed that the appellants are eligible for taking the credit of service tax paid on painting services used for renovation and repairs of the factory. 4. Appeal is allowed. (Order dictated and pronounced in the open Court) - - TaxTMI - TMITax - Servic .....

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