TMI Blog2019 (5) TMI 1400X X X X Extracts X X X X X X X X Extracts X X X X ..... handling of raw materials and finished goods. As per this use, it is clear that hiring of Forklift is in relation to manufacturing activity of final product and therefore, service tax paid on hiring of Forklift is admissible for Cenvat credit. Painting Service and Commercial or Industrial Construction Service - HELD THAT:- The same is not for a new construction but only for repair and maintenan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018 - A/10743/2019 - Dated:- 18-4-2019 - MR. RAMESH NAIR, MEMBER (JUDICIAL) Shri SJ Vyas, Advocate for the Appellant Shri Amit Mishra, Joint Commissioner (AR) for the Respondent ORDER RAMESH NAIR The issue involved is that whether the appellant is entitled for Cenvat credit in respect of services namely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on the following judgments:- (a) Panchmahal Steel Limited 2019 (4) TMI 120 CESTAT Ahmedabad (b) Lenovo India Pvt. Limited 2016 (11) TMI 1449 Tri. Chennai (C) TVS Motor Co. Limited 2017 (11) TMI 29 Tri. Chennai (d) Vardhman Acrylics Limited 2018 (2) TMI 1672 Tri. Ahmd. (e) Bajaj Hindustan Limited 2017 (9) TMI 1059 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n hiring of Forklift is admissible for Cenvat credit. As regards the Painting Service and Commercial or Industrial Construction Service, the same is not for a new construction but only for repair and maintenance of the existing factory and plant and machinery. Therefore, the same is covered under modernization and renovation of existing building and plant and machinery and the service of painting, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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