2017 (7) TMI 285

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....Respondent. [Order per: M. V. Ravindran] 1. This appeal is directed against Order-in-Appeal No.HYD-EXCUS-001-APP-16-17 CE dated 27.06.2016. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is whether the appellant is eligible to availed CENVAT credit of service tax paid by them to service provider. 4. The dispute is regarding the CENVAT credit i....

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.... of activity actually undertaken 1. Replacement of Roof (Sl. No.1) 4,65,484 Replacement of existing Asbestos Roofing Sheet since they are environmentally hazardous 2. Replacement of Roof (Sl. No.8) 2,04,281 -do- 3. Fabrication of Steel Structure in Body Shop (Sl. No.10) 3,06,638 Modernization of body shop for accommodating the production process of newly introdu....

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....es relating to replacement of existing Asbestos of cement roof which are covered under modernization, replacement and repair under Rule 2(l) of CENVAT Credit Rules, 2004 He also brings to my notice the invoices issued by the service provider which indicates that were has been done for the replacement of AC roof sheets. 6. Ld. Departmental Representative submits that the lower authorities were c....

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....t indicates that the work which has been awarded to the service provider would fall under the category of works contract and the service provider has discharged the service tax liability on the running bills as per the documents produced before me. I find that, Ld. Departmental Representative was correct in submitting that the issue is covered by the decisions of this Tribunal in the case of Subra....