2018 (2) TMI 993

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..... tion, alteration, replacement or remodeling of existing structures do find specific mention in section 66E(b) of Finance Act, 1994, repair does not - refund allowed - appeal allowed - decided in favor of appellant. - E/86687/2015 - A/91779/2017 - Dated:- 1-9-2017 - Shri C J Mathew, Member (Technical) Shri Dilip R Bhosle, Asstt. Manager of appellant Shri C Singh, Assistant Commissioner .....

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..... ociates. 2. Heard representative of appellant and Learned Authorized Representative appearing on behalf of Revenue. 3. The credit of these amounts were not considered to be eligible for availment on the ground that these were not established as inputs in manufacturing activity undertaken by appellant. 4. The lower authorities have held that the credit was availed on teleservices against .....

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..... for support of capital goods 6. Rule 2(l) of CENVAT Credit Rules, 2004 specifically excludes (A) specified in sub-clauses (p), (zn), (zzl), (zzm), (zzq), (zzzh) and (zzzza) of clause (105) of section 65 of the Finance Act (hereinafter referred as specified services), in so far as they are used for - (a) construction of a building or a civil structure or a part thereof; or (b) l .....

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