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2018 (11) TMI 1588 - AT - Central ExciseCENVAT credit - input services - maintenance of streetlight, road light, etc paid to Rajasthan Industrial Investment Corporation - Held that:- Availability of suitable industrial plot is an essential requirement for manufacture of the goods of the appellant-assessee, which are excisable, admittedly - the appellant is entitled to Cenvat Credit on the maintenance charges by whatever name called, paid to RIICO, for receipt of services in the nature of maintenance of street light, road, water service, etc. - credit allowed - appeal allowed - decided in favor of appellant.
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