2019 (11) TMI 1265

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..... davit are non controverted by the revenue with sufficient evidence, in that circumstances, without examining the site the Cenvat credit cannot be denied to the appellant, therefore, the services are availed by the appellant for renovation and maintenance of their conference room, canteen and amenity block and cenvat credit cannot be denied to them. Appeal allowed - decided in favor of appellant .....

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..... upholstery furnishing of new built amenity block, full painting polishing of above area , has been denied on the ground that these are new constructions and as per Rule 2(l) Cenvat Credit Rules, 2004 with effect from 01.04.2011, they are not entitled to avail Cenvat credit on new constructions. Against the said order, the appellant is before me. 2. The Ld. Counsel for the appe .....

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..... to the effect that these are only renovation and maintenance of conference room canteen and amenity block whereas the Ld. AR was directed to inspect the site and to give the report whether these services are availed for renovation and maintenance or new conference room, new canteen and new amenity block has been constructed by the appellant. Today, Ld. AR submits that he has written several times .....

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