2016 (8) TMI 1264
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.... Shri V.K. Shashtri, Assistant Commissioner (AR), for the Respondent. ORDER Appellant, M/s. Zydus Nycomed Healthcare Pvt. Ltd., a '100% export oriented unit' issued with Letter of Permission (LoP) under the Foreign Trade Policy, disputes the disallowance of Cenvat credit of Rs. 11,11,288/- on 'commercial and industrial construction service' availed. Appellant is a manufacturer and such inpu....
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....ay in re Manikgarh Cement [2010 (20) S.T.R. 456 (Bom.)]. Appellant also claims that the said service includes repairs undertaken which are essential to the manufacturing process. 3. A number of judgments and decisions were also cited by the representative of the appellant. Learned Authorized Representative reiterated the contents of the impugned order. 4. The short point for determ....


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