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2019 (10) TMI 814 - AT - Central ExciseCENVAT credit - input services - repairs and maintenance service of DG sets during the warranty period, provided outside the factory - September 2014 to July 2015 - HELD THAT:- It is not in dispute that the service of repair and maintenance of DG sets was provided during the warranty period and outside the factory premises i.e. premises of customers - The issue of eligibility of CENVAT Credit of the service tax paid on such repairs and maintenance service has been considered by the Tribunal in series of judgments including in the case of M/s Carrier Airconditioning & Refrigeration Ltd [2016 (3) TMI 124 - CESTAT NEW DELHI] and credit was held to be admissible. Appeal allowed - decided in favor of appellant.
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