TMI Blog2013 (11) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... hich the credit can be availed is found at Rule 2 (l) of the Cenvat Credit Rules, 2004 - the definition specifically states, as to input services which are used by a manufacturer whether directly or indirectly, in or in relation to manufacturing of final products and includes services used in relation to setting up - the appellant has made out a prima facie strong case for the waiver of pre-deposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roducts, on which undisputedly, the Central Excise duty is discharged. 3. Learned counsel would take us through the order in original and also the services on which the service tax is paid and the credit was availed. He would also submit that a view has been taken by this Bench in the case of Navaratna S.G. Highway Prop. Pvt. Limited vs. Commissioner of Service Tax, Ahmedabad 2012 (28) STR 166 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e used by a manufacturer whether directly or indirectly, in or in relation to manufacturing of final products and includes services used in relation to setting up .. In the case in hand, there is no dispute that the appellant was setting up a new plant for which he has availed the services of various service providers who has discharged the service tax on such services rendered. In our view, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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