https://www.taxtmi.com/caselaws?id=351505 The Tribunal dismissed the appeal filed by the Revenue and allowed the appeal filed by the assessee. The Tribunal held that no interest is payable for the intervening period when there is a sufficient balance in the cenvat credit account. It also ruled in favor of the assessee, allowing cenvat credit on Repairs & Maintenance of the depot as it is integral to the manufacturing activity. Additionally, the Tribunal permitted cenvat credit on the asphalting of the road, despite it being a non-taxable activity, as the appellant had paid service tax and was entitled to avail cenvat credit under the Cenvat Credit Rules. en-us Tue, 24 Oct 2017 00:00:00 +0530 Mon, 27 Nov 2017 07:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351505 The Tribunal dismissed the appeal filed by the Revenue and allowed the appeal filed by the assessee. The Tribunal held that no interest is payable for the intervening period when there is a sufficient balance in the cenvat credit account. It also ruled in favor of the assessee, allowing cenvat credit on Repairs & Maintenance of the depot as it is integral to the manufacturing activity. Additionally, the Tribunal permitted cenvat credit on the asphalting of the road, despite it being a non-taxable activity, as the appellant had paid service tax and was entitled to avail cenvat credit under the Cenvat Credit Rules. Case-Laws Central Excise Tue, 24 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351505