2017 (11) TMI 1384

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.... Advocate - For the Appellant Shri Naveen Kushalappa, Joint Commissioner (AR) - For the Respondent ORDER Per: Ashok Jindal Both sides are in appeal against the impugned order. 2. The facts of the case are that the assessee availed cenvat credit of service tax paid by the contractor on asphalting of road in their factory premises and at cargo gate. The assessee also availed cenvat cr....

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....service tax paid on asphalting of road is not entitled to them and a repair and maintenance of depot, the cenvat credit was allowed to the assessee. Aggrieved from the said order, both sides are in appeal. 3. Heard the parties. 4. Issue No. (I): Interest for the intervening period: It is the contention of the assessee that during the intervening period they were having sufficient balance ....

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....n the impugned order wherein learned Commissioner (Appeals) has allowed the cenvat credit on Repairs and Maintenance of depot. In that circumstances, appeal filed by the Revenue deserves no merit and hence dismissed. (III) Cenvat Credit on asphalting of road: I find that although the said activity is not taxable but the service provider has paid service tax and as per Rule 3 of the Cenvat Cr....