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2017 (11) TMI 1384 - CESTAT BANGALORECENVAT credit - service tax paid by the contractor on asphalting of road in their factory premises and at cargo gate - Revenue is of the view that these services have no nexus with the manufacturing activity of the assessee - 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 the goods manufactured by the assessee cannot be removed. In that circumstances, the depot is the integral part of the manufacturing activity, therefore, any service availed on depot, the assessee is entitled to avail cenvat credit - credit allowed. Cenvat Credit - asphalting of road - Held that: - although the said activity is not taxable but the service provider has paid service tax and as per Rule 3 of the Cenvat Credit Rules, 2004 whatever duty/tax has been paid by the assessee, the assessee is entitled to avail cenvat credit. It is an admitted fact that in this case appellant has paid service tax to the service provider - credit allowed. Appeal allowed - decided in favor of appellant.
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