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Denying credit of Service Tax paid on maintenance charges to M.P. Audhyogik Kendra Vikas Nigam has not justified

March 12, 2019[2019] 104 20 (New Delhi - CESTAT)

GST/Excise/ST/VAT: Where assessee had taken on lease a plot of land for establishing and running factory from Madhya Pradesh Audyogik Kendra Vikas Nigam (MPAKVN), it was eligible to avail cenvat credit of service tax paid on maintenance charges to MPAKVN

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