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2014 (5) TMI 141 - AT - Service TaxCENVAT Credit - maintenance and repair services - Held that:- As regards the denial of credit in respect of maintenance and repair services for the DG sets, air conditioner and UPS located in offices and show rooms, I find that the issue is covered by the Tribunals decision in the case of CCE Vs. Cadila Healthcare - [2013 (1) TMI 304 - GUJARAT HIGH COURT]. The maintenance and cleaning services of the office premises as also the residential colony has been held to be Cenvatable input services in the case of CCE Hyderabad Vs. ITC Ltd. 2011 (11) TMI 516 - ANDHRA PRADESH HIGH COURT and stands followed by the Tribunal in the number of decisions - Decided in favour of assessee.
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