CENVAT Credit eligible on construction & works contract for repair/renovation of existing factory

Bombay Market Art Silk Co Op (Shops & Warehouse) Society Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT held that construction and works contract if used for repair and renovation of existing factory, the same falls under inclusion clause of definition of Input Service, accordingly, the Cenvat credit is admissible. FULL TEXT OF THE CESTAT AHMEDABAD ORDER The issue involved is that whether the appellant is entitled for Cenvat credit in respect of Construction/ Works Contract Service for re-carpeting of road in their industrial estate. The lower authorities denied Cenvat credit on t...