2014 (6) TMI 204

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....the Appellant. Shri S. Teli, A.R., for the Respondent. ORDER Cenvat credit of Service Tax paid on commercial/industrial construction services used for expansion of the Cement Plant by the appellant during the period from 1-4-2007 to 31-1-2012 had been denied and the credit taken demanded in the impugned order. Further penalty also has been imposed. Learned counsel submits that the credit ....

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....because of the change, assessee became ineligible for Cenvat credit of Service Tax paid on input services used in relation to setting up of a factory which was available prior to 1-3-2011. The appellant had undertaken expansion of their cement plant and it was submitted that modernization, renovation or repair of the factory is covered and the activity undertaken by them is nothing but modernizati....