2016 (8) TMI 1264

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..... issioner (AR), for the Respondent. ORDER Appellant, M/s. Zydus Nycomed Healthcare Pvt. Ltd., a '100% export oriented unit' issued with Letter of Permission (LoP) under the Foreign Trade Policy, disputes the disallowance of Cenvat credit of Rs. 11,11,288/- on 'commercial and industrial construction service' availed. Appellant is a manufacturer and such inputs or input services are used in or in r .....

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..... . 456 (Bom.)]. Appellant also claims that the said service includes repairs undertaken which are essential to the manufacturing process. 3. A number of judgments and decisions were also cited by the representative of the appellant. Learned Authorized Representative reiterated the contents of the impugned order. 4. The short point for determination is whether 'commercial and industrial .....

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