JUDGMENT :

M.R. Shah, J.

1. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 09.11.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal, Regional Bench at Allahabad (hereinafter referred to as ‘the Appellate Tribunal’) by which the learned Tribunal has allowed the said appeal preferred by the respondent and has set aside the Order-in-Original dated 31.03.2017 disallowing the CENVAT Credit, the Revenue has preferred the present appeal.

2. The facts leading to the present appeal in nutshell are as under:

2.1 The respondent – assessee was engaged in the business of manufacture, supply and erection at the site of prefabricated/preengineered steel buildings and parts thereof classifiable under the relevant Headings/subheadings of the First Schedule to the Central Excise Tariff Act, 1985. The respondent was having centralized registration for Service Tax with the Service Tax Department for services under "Commercial or Industrial Construction Service" and "Construction Services" right from the commencement of production. The goods manufactured were cleared from the place of manufacture on payment of central excise duty on which CENVAT Credit was