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2014 (5) TMI 1114 - AT - Central ExciseCenvat Credit - Entitlement to avail the Cenvat credit of service tax paid on the construction activities of the factory and its parts, prior to 1.4.2011 - Held that:- Availability of Cenvat credit of service tax paid on repair and maintenance of the building/plant/road etc. I find that the definition of input service as contained in Rule 2(l) specifically includes services used in relation to modernisation, renovation or repair of a factory. The said definition was amended with effect from 1.4.2011 wherein construction of the factory was excluded. As there is no exclusion in respect of the services relatable to renovation or repair, find no reasons to hold that such services were not cenvatable. Accordingly, the Revenue's appeal on the said ground is also not acceptable.
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