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2018 (1) TMI 715 - AT - Central ExciseCENVAT credit - various input services which are used by the appellant during the course of setting up of the factory i.e. before commencement of the commercial production - Held that: - A plain reading of the amended provision reveals that the expression setting up and activities relating to business have been deleted from the scope of the meaning of input service. There cannot be any doubt that the case of the appellant would fall under the third limb i.e. services used in relation to setting up modernization, renovation or repairs of factory or office relating to such factory, as it is not the claim of the appellant that the disputed services were used by the appellant-manufacturer directly or indirectly in or in relation to the manufacture of final product or in relation to clearance of final products from the place of removal. Therefore, in the amended definition, once the expression setting up has been deleted from the scope of input service, all services used for modernization, renovation or repairs of a factory or office relating to such factory would continue to be admissible even after specific exclusion that have been provided in the amended definition of input services relating to works contract service/ construction services. Extended period of limitation - Held that: - There is no doubt that the issue involved in the present case is a pure question of interpretation of law and the appellant had availed credit only on the aforesaid input services and not on construction services; after disclosing all the facts in their books of accounts - extended period cannot be invoked. Appeal allowed - decided in favor of appellant.
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