2017 (1) TMI 142

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....ORDER The appellants are manufacturers of pig iron and are availing the facility of Cenvat credit on input and capital goods. It was observed that during the period from April, 2011 to February, 2012, the appellants availed input service tax credit  on industrial construction/works contract service to the tune of Rs. 18,99,457/- . A show cause notice was issued alleging that the said service....

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....repair of the factory, the credit is admissible.  3.  On behalf of the respondent the Ld. AR, Shri P.S.Reddy reiterated the findings in the impugned order. The Ld. AR adverted to the invoices and submitted that the appellant has paid Service tax only on the labour component of the  works contract services  alleged to have been availed for  such construction works. That th....