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2011 (10) TMI 207 - AT - Service TaxCenvat Credit - "Repair and Maintenance" Services on air-conditioning plant for the office space of the factory - Held that:- The air-conditioning of the office space and the repair and maintenance services availed for the same have nexus with the manufacturing business of the appellant, more so, when the definition of 'input service' specifically includes the 'Services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or office relating to such factory or premises.Air-conditioning of an office space not only increases the efficiency of the staff but may also be essential for the computer systems installed therein. - Decided in favour of assessee.
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