2017 (4) TMI 1213

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....ing the course of audit it was found that the respondents had availed inadmissible cenvat credit of Rs. 40,30,335/- of Service Tax on services rendered by various building contractors for construction of building, boundary wall etc. of the factory not being used directly or indirectly for the manufacture of excisable goods. The respondents submitted certain documents on 20.03.2008 and the scrutiny of the submitted records revealed that:- (i) The invoice issued by M/s Landmark Build Well Pvt Ltd on which the cenvat credit has been availed, had been amended without signature of the amending authority and the cenvat credit had been availed on amended value. (ii) It was not clear whether the amended value was the gross value or value of s....

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....al Assistant Commissioner of Central Excise, Division IV, Faridabad. He also remanded the matter relating to services of renting premises to the jurisdictional Assistant Commissioner for verification as the respondents in their appeal have specifically stated that they had not availed the cenvat credit of service tax paid in respect of rented premises. 2.5 Aggrieved by the order of Commissioner (Appeals), Revenue has filed this appeal. The respondents have also filed their cross objections. 3. Ld. AR appearing for the Revenue submits that input service credit is inadmissible as construction of building and boundary wall of the factory are not being used directly or indirectly for the manufacture of excisable goods. He further submits ....