2019 (5) TMI 1400

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..... MESH NAIR The issue involved is that whether the appellant is entitled for Cenvat credit in respect of services namely Supply of Tangible Goods, Painting Services used for painting and Commercial or Industrial Construction Service. 2. Shri SJ Vyas, Ld. Counsel appearing on behalf of the appellant submits that supply of tangible goods service were used for taking forklift on hire for handling the .....

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..... jaj Hindustan Limited - 2017 (9) TMI 1059 Tri. Allahabad 3. Shri Amit Mishra, Ld. Joint Commissioner (AR) reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by both sides and perusal of records, I find that the issue involved is eligibility of Cenvat credit to the appellant in respect of the services namely, Supply of Tangible goods for use of pain .....

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..... of painting, repair of factory building/ plant and machinery is admissible input service in terms of definition of Input Service. It is also observed that some of the invoices, in respect of which the Cenvat credit was denied, are for Annual Maintenance Contract for repair of Air Conditioners installed in the factory. There is no specific allegation regarding these service, otherwise also Annual .....

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