2014 (5) TMI 1114

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....Appellant. Shri S.C. Kamra, Advocate 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. Adv....

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....ue is decided, I find no merits in the Revenues appeal. 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.  T....