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2019 (3) TMI 667 - AT - Central ExciseCENVAT credit - input services - erection/commissioning of machinery, which is used for manufacture of sugar - Held that:- These impugned services fall in the definition of input service even after 1.4.2011 - in the case of Uni Abex Alloy Products [2019 (2) TMI 569 - CESTAT BANGALORE], this Tribunal has held that it is a settled law that CENVAT credit is available if the impugned services are used in or in relation to the manufacture of final products and if the nexus of such services with the manufacture is established. Further, it has consistently been held by the Hon’ble Supreme Court that the words ‘in relation to manufacture’ have been used to widen and explain the scope, meaning and content of the definition and applying the same ratio, CENVAT credit of service tax paid on input services is admissible so far as input services have been used directly or in directly, in or in relation to the manufacture of final product even if the term setting up has been deleted from the inclusive portion of the definition. Also, in the case of Birla Corporation Ltd. vs. Commissioner [2013 (11) TMI 987 - CESTAT NEW DELHI], CENVAT credit on erection, commissioning and installation services have been allowed. Credit allowed - appeal allowed - decided in favor of appellant.
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