2016 (5) TMI 13

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....For the Respondent : Shri M.R. Sharma, DR ORDER PER: SULEKHA BEEVI C.S. The appeal is filed challenging the impugned order which disallowed Cenvat credit of service tax paid on construction services. 2. The appellant is engaged in manufacturing Automotive Rubber parts and are also availing benefit of Cenvat credit. The appellant got constructed some portion of their existing factory bl....

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....ice. That setting up, modernisation, renovation or repairs of a factory does not include construction or repairing of building. The show cause notice issued raising the allegations culminated in the order which disallowed the credit of Rs. 1,05,628/, and ordered recovery of the same with interest besides imposing equal amount of penalty. In appeal, the Commissioner (Appeals) upheld the same. Aggri....

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.... that the Board has issued clarification that credit is available on services excluded after 1/04/2011, if its provision had been completed before 01/04/2011. To substantiate the contention that the building has been completed before 01/04/2011 the appellant has produced the letter dated 28/01/2011 issued by M/s Sunshine Constructions wherein it is stated that the building is complete for handing ....