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2019 (2) TMI 1732 - CHHATTISGARH HIGH COURTCENVAT Credit - duty paid LPG gas - repairs and maintenance - HELD THAT:- Since the decision of the CESTAT is based on series of precedents of various Courts where input credit has been provided in matter of repairs and maintenance, therefore, we are not satisfied that the CESTAT has committed any error which is required to be corrected in appeal. As a last measure, Learned Counsel for the Revenue submits that the cases on which the appeal has been dismissed are awaiting some kind of consideration by the Hon’ble Apex Court - That cannot become a ground for either keeping the appeal pending or to interfere with the decision, unless a contrary view emerges from the Hon’ble Apex Court. Appeal dismissed.
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