2017 (10) TMI 738

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.... AC (AR) ORDER Per: Archana Wadhwa The dispute in the present appeal relates to availability of Cenvat credit of service tax paid on the Construction of Canteen, Storing Shed and Rest Shed within the factory premises, availed by the appellant during the period 2010-13. The lower authorities have denied the credit on the sole ground that the law was amended with effect from 01.04.2011 and ....

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....nnai) has held the Construction Services to be cenvatable. Construction of Canteen, Storing Shed and Rest Shed are part of the factory and is required to be provided by the manufacturer for the welfare of its employees. As such, I hold that during the relevant period the said services were proper eligible cenvatable services. Further, reference can be made to the case of Commissioner of Central Ex....