https://www.taxtmi.com/caselaws?id=442338 The appeal challenged the denial of Cenvat credit, interest demand, and penalty imposition by the Department. The main issue was the eligibility of the appellants for credit of service tax paid on construction and erection services in their factory. The Tribunal found that the services were eligible for credit as they were used in repair and renovation of the factory premises. The impugned order denying the credit and imposing penalties was set aside, and the appeal was allowed. Additionally, credit on fabrication and erection services for the SMS plant was also deemed eligible, leading to the appeal being allowed in its entirety. en-us Fri, 25 Aug 2023 00:00:00 +0530 Wed, 30 Aug 2023 07:36:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442338 The appeal challenged the denial of Cenvat credit, interest demand, and penalty imposition by the Department. The main issue was the eligibility of the appellants for credit of service tax paid on construction and erection services in their factory. The Tribunal found that the services were eligible for credit as they were used in repair and renovation of the factory premises. The impugned order denying the credit and imposing penalties was set aside, and the appeal was allowed. Additionally, credit on fabrication and erection services for the SMS plant was also deemed eligible, leading to the appeal being allowed in its entirety. Case-Laws Central Excise Fri, 25 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442338