2020 (4) TMI 146

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....e for the Appellant Shri Ms. Geetika, Authorised Representative for the Respondent Per : Dr. D. M. Misra None present for the appellant. Heard the Ld. AR for the Revenue. 2. This is an appeal filed against the OIA No. 268/CE/Ldh/2009 dated 30.12.2009 passed by the Commissioner (Appeals) of Central Excise, Jalandhar. 3. Briefly stated the facts of the case are that the appellant are engaged in....

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..... Also, it is alleged that they have wrongly availed the cenvat credit of Rs. 4,76,191/- of the service tax paid on maintenance of weigh bridges at site. On adjudication, the demand was confirmed alongwith interest and penalty. Aggrieved by the said order, they filed appeal before the Ld. Commissioner (Appeals). The Ld. Commissioner (Appeals) has partly allowed the appeal to the extent of setting ....

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.... therefore, the approach roads constructed by the appellant to weigh bridges cannot be excluded from the total value of the construction services undertaken by them. We don't find merit in the argument of the Ld. AR for the Revenue, in as much as, the present roads have been constructed to facilitate the movement of the transport vehicles to weigh bridges and is not a part of the residential compl....