2014 (5) TMI 1114

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....e for the Respondent. ORDER: The delay of six days in filing both the appeals is condoned and COD allowed. 2. Further the impugned order of Commissioner (Appeals) is non-executable and accordingly stay petitions are rejected. 3. As the issues are covered, I proceed to decide the appeals also.  Accordingly, I have heard Shri S.C. Kamra, ld. Advocate for the respondent and Shri R.K. Mishra,....

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....6. The issue involved in the second appeal relates to availability of Cenvat credit of service tax paid on repair and maintenance of the building/plant/road etc. I find that the definition of input service as contained in Rule 2(l) specifically includes services used in relation to modernisation, renovation or repair of a factory.  The said definition was amended with effect from 1.4.2011 whe....