2020 (8) TMI 2

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....ve for the respondent ORDER ANIL CHOUDHARY: The issue involved in this appeal is regarding allowability of cenvat credit of repair and maintenance services utilised for dismantling steel structural works, fabrications & erection of columns, trusses, monkey ladder, strengthening of existing structure, maintenance of tailing line, drilling and sand blasting, carried out in the factory premises ....

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.... as such Cenvat credit of such service is not admissible to them, as rightly held by the Adjudicating Authority. Therefore, I find no force in the submission of the Appellant and I agree with the observation of the Adjudicating Authority and find no interference in the order passed by the Adjudicating Authority." 3. Learned Counsel for the appellant draws my attention to Board Circular No. 943/4....

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....envat credit is allowable to them and moreover in the exclusive part of the definition of Rule 2(l), provides for allowing input services used by the manufacturer directly or indirectly in or in relation to the manufacture of final product and include services in relation to modernisation, renovation and repairs of the factory, etc. 5. Appellant has also relied on the final order No. A/50572-5057....