TMI Blog2017 (11) TMI 1384X X X X Extracts X X X X X X X X Extracts X X X X ..... interest for the intervening period - Held that: - the assessee is not required to pay the interest on canteen automation service as per the decision in the case of Bill Forge Pvt. Ltd. [2011 (4) TMI 969 - KARNATAKA HIGH COURT] - the demand of interest is set aside. Cenvat credit - Repairs & Maintenance of Depot - Held that: - depot is the place of removal of goods and without place of removal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al, Judicial Member Shri T.V. Ajayan, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intervening period is payable by the assessee and the 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 durin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o avail cenvat credit. For these reasons, I do not find any infirmity in 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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