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TMI Blog2017 (7) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... but the penalty imposed is set aside - appeal allowed - decided partly in favor of appellant. - E/30835/2016 - A/30723/2017 - Dated:- 13-6-2017 - Mr. M. V. Ravindran, Member (Judicial) Sh. Chandrashekar, Advocate for the Appellant Sh. P.S. Reddy, Assistant Commissioner (AR) for the Respondent. [Order per: M. V. Ravindran] 1. This appeal is directed against Order-in-Appeal No.HYD-EXCUS-001-APP-16-17 CE dated 27.06.2016. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is whether the appellant is eligible to availed CENVAT credit of service tax paid by them to service provider. 4. The dispute is regarding the CENVAT credit involved in the activity of replacement of roof e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of steel bars/beams for modernizing and renovating existing facility 4. Civil Repair Works at Paint Shop (Sl. No.11) 2,074 Minor repair works 5. Fabrication Superstructure at Body Shop (Sl. No.12) 73,961 As in Sl. No.3 above Total 10,52,438 5. Ld. Authorised Representative would draw my attention to the findings of lower authorities and submit that the services which were rendered by the service providers is a activity amounting to replacement of Asbestos Roofing of the factory premises, Fabrication of Steel Structures and Civil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nning bills as per the documents produced before me. I find that, Ld. Departmental Representative was correct in submitting that the issue is covered by the decisions of this Tribunal in the case of Subramanya Siva Co-op, Sugar Mills Ltd [2016 (343) ELT 1162] . Accordingly, I find no merits, in the appeal filed by the appellant. 9. At the same time, I do find strong force the contentions raised by Tie representative for appellant that this issue being an interpretational me i.e. whether the CENVAT credit can be availed of tax paid by the service provider, hence no penalty is warranted on the appellant. In my considered view, appellant may have entertained bonafide belief that they were eligible for availment of CENVAT credit hence the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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