Court affirms Cenvat credit pre-2011, dismisses Revenue appeals. Condonation granted, impugned order non-executable. Precedents prevail.

The court dismissed both appeals by the Revenue, affirming the respondent's entitlement to Cenvat credit for construction activities pre-1.4.2011 and repair and maintenance services. The court allowed condonation of a six-day delay in filing appeals and deemed the impugned order non-executable, rejecting stay petitions. The decision was based on precedents and interpretations of relevant rules, leading to the rejection of the Revenue's claims.

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Issues:
1. Delay in filing appeals
2. Executability of the impugned order
3. Entitlement to Cenvat credit on service tax for construction activities pre-1.4.2011
4. Availability of Cenvat credit on repair and maintenance services

Analysis:
1. The judgment addresses the condonation of a six-day delay in filing both appeals and allows COD. The impugned order by the Commissioner (Appeals) is deemed non-executable, leading to the rejection of stay petitions.

2. The first appeal concerns the entitlement of the respondent to Cenvat credit for service tax on construction activities pre-1.4.2011. The decision references various Tribunal cases, establishing the respondent's eligibility based on precedents. Consequently, the Revenue's appeal lacks merit and is dismissed.

3. The second appeal revolves around the availability of Cenvat credit for service tax on repair and maintenance services. The judgment interprets the definition of input service under Rule 2(l), noting that services related to renovation or repair are cenvatable. Since the definition amendment excludes construction but not repair services, the Revenue's appeal on this ground is also rejected.

4. Ultimately, both appeals by the Revenue are dismissed, affirming the respondent's entitlement to Cenvat credit for both construction activities pre-1.4.2011 and repair and maintenance services. The decision is based on the specific definitions and precedents cited, leading to the rejection of the Revenue's claims.

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