Denial of Cenvat Credit on annual maintenance Contract Service is valid as they are not used directly in the manufacturer of Excisable Goods: CESTAT [Read Order]

Denial of Cenvat Credit - Cenvat Credit - Annual Maintenance - Contract Service - Excisable Goods - Taxscan

The Mumbai bench of the Customs, Excise & Service Tax Appellate Tribunal,( CESTAT ) has held that denial of cenvat credit on annual maintenance contract service is valid as they are not used directly in the manufacturer of excisable goods. The revenue challenged the order of Commissioner of Central Excise and Service Tax (Appeals), Mumbai…

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