2013 (2) TMI 494

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....awat for the Respondent. ORDER 1. Being aggrieved with the order passed by Commissioner (Appeals) vide which he has allowed the respondents appeal in respect of Cenvat Credit of Rs. 5,074 availed on dismantling of existing structure in the factory, Revenue has filed the present appeal. 2. After hearing both the sides, I find that Commissioner has allowed the appeal observing as under:- ....

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.... 5.6 In view of the definition of input service given under rule 2(l) of the Cenvat Credit Rules, 2004 and the term "renovate" defined in the above quoted-references, I am of the view that the findings of the adjudicating authority are not sustainable because renovation is done by dismantling the existing structure either in part or full. Hence, the Cenvat credit is admissible to the appellant of ....