2018 (2) TMI 1672

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..... ion of new factory premises - Appeal allowed - decided in favor of appellant. - E/11892/2017 - A/10122/2018 - Dated:- 3-1-2018 - Shri M V Ravindran, Member (Judicial) For Applicant(s): Shri Willingdon Christian, Advocate For Respondent(s): Shri K J Kinariwala, Authorised representative ORDER Per : Shri M V Ravindran, This appeal directed against OIA-VAD-EXCUS-004-AP .....

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..... are for repair and renovation of the factory premises. In support of such claim, the appellant produced before the lower authorities i.e., First Appellate Authority a certificate signed by the CA in respect of Cenvat Credit availed. The First Appellate Authority has also rejected the appeal only on the ground under Construction Service is not eligible for Cenvat Credit. 4. On careful considera .....

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