Commissioner Of Central Excise ... vs Nahar Granities ... on 24 April, 2014
He submits that, as regards the admissibility of input
service, the Adjudicating Authority has given a categorical finding that the
service is of Repair and Maintenance of equipment, fabrication etc. and the
service fall under the definition of Input Service. He submits that once the
service tax has been paid on the service, even though it is not payable,
3
Appeal No. E/10695/2018
credit cannot be denied. He placed reliance on the decision of Hon'ble
Gujarat High Court in the case of CCE, Ahmedabad vs. Nahar Granities
Limited - 2014 (305) ELT 9 (Guj.)