CENVAT Credit Eligible for Factory Repairs: Show Cause Notice Deemed Baseless, Authorities Ignored Audit Objections.

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....CENVAT Credit - input services or not - service of repairs and renovation of factory premises - The allegation in the show cause notice to deny service tax is without any basis and nobody bother about to find out what was the audit objection and what is the allegation in the show cause notice, both authorities below as did not pay any head to the request of the appellant to go through the factual position of the case - On this along ground, the whole show cause notice can be quashed but in the interest of justice, the Credit is available on merit also - AT....