2015 (11) TMI 1617

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....spondent. ORDER Per S K Mohanty: This appeal is directed against the impugned order dated 04.02.2015, wherein cenvat credit of service tax taken by the appellant on the construction service has been denied. The reason for denial of the cenvat credit is that the appellant constructed a drain in an around the factory, so that water may not enter into the factory premises. The Department took the ....

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....fit is available to the appellant. 3. Per contra, Sh. G.R. Singh, the Ld. DR appearing for the respondent reiterates the findings recorded in the impugned order. 4. I have heard the Ld. Counsel for both the sides and perused the records. 5. The fact is not in dispute that the input service has been used for construction of the drains within factory. The maintenance and cleanliness of the factor....