2017 (11) TMI 1720

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..... , A.R. for the Respondent-Revenue JUDGMENT Per Dr. D.M. Misra: Heard both sides. These two Appeals are filed against the Orders-in-Appeal No. VAD-EXCUS-002-APP-140-141/2017-18 dated 12.6.2017 passed by the Commissioner (Appeals I), Central Excise, Customs, Vadodara II. 2. The short issue involve in the present Appeals is : whether CENVAT credit of the service tax paid on repair and maintenance .....

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..... ly excluded from the scope of the definition of 'input service', therefore, the Appellants are not eligible to avail credit on repair and maintenance service in their factory premises. 5. Heard both sides and perused the record. I find that this Tribunal considering the scope of amended definition of 'input service' under Rule 2(l) of the Cenvat Credit Rules, 2004 and the Board's Circular issued .....

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