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2019 (5) TMI 587 - AT - Central ExciseCENVAT Credit - input services - fabrication of steel items and other services used for setting up of the factory - Rule 2(l) of CCR, 2004, as per amended Rules w.e.f. 01.04.2012 - deletion of word “setting up” from the inclusive part of input services definition w.e.f. 01.04.2011 - HELD THAT:- In the present case, the impugned services have been used not for initial setting up of the plant but they have been used in fabrication, erection and installation services of equipment like Hoppers, Chutes, Ducts and Air Tubes and not used for setting up of a factory or office building or for laying foundation. The definition of ‘input service’ even after amendment from 01.04.2011 includes any service used by the manufacturers ‘directly or indirectly’ and ‘in or in relation to’ manufacture of final product - Further, perusal of the invoices placed on record clearly shows that all the services have been used for fabrication and erection of various equipment and machinery and has not been used for setting up of the plant or civil structure. In the case of M/S. DEEPAK FERTILIZERS AND PETROCHEMICALS CORPORATION LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE [2013 (4) TMI 44 - BOMBAY HIGH COURT] , the Hon’ble High Court of Bombay held that the expression ‘directly and indirectly’ and ‘in or in relation to’ manufacture of final products used in the definition under Rule 2(l) of CCR, 2004 has broader meaning. Credit allowed - appeal allowed - decided in favor of appellant.
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