2018 (2) TMI 1672

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tive ORDER Per : Shri M V Ravindran, This appeal directed against OIA-VAD-EXCUS-004-APP-127-2017-18 dt 06/06/2017 passed by the Commissioner (Appeals) Commissioner of Central Excise, Customs and Service Tax-VADODARA-I. 2. Heard both sides and perused the records. 3. On perusal of the records, it transpires that the issue is regarding eligibility to avail Cenvat Credit of Service tax....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ground under Construction Service is not eligible for Cenvat Credit. 4. On careful consideration of the submissions made and perusal of the records, I do find that the CA has specifically stated that the services rendered by the service providers are towards repair of compound walls of factory at various places of their chemical plant. On specific query from the Bench sample invoices were produ....