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2023 (2) TMI 438 - AT - Service TaxLevy of service tax - repair and maintenance activity or not - year 2008 (i.e. prior to amendment from 1st March, 2011) - HELD THAT:- The Tribunal while taking note of the decision in the case of SAIL VERSUS COMMISSIONER OF C. EX., RANCHI [2007 (7) TMI 152 - CESTAT, KOLKATA] took a view in favour of the assessee considering the decision of three High Courts wherein it has been held that credit is eligible on welding electrodes. It has also been observed therein that mere dismissal of SLP by the Supreme Court against the decision rendered by the Tribunal will not be considered to be law since not decided by the Apex Court. The facts of the present case are squarely covered by the aforesaid decision - Appeal allowed.
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