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2021 (3) TMI 1059 - AT - Central ExciseCENVAT Credit - input services - activity of construction of road and storm water drain/civil work at tanker parking facility - denial on the ground that the same are not integral part of the manufacturing activity of the appellant - HELD THAT:- The period involved in the present case was prior to 1.4.2011 when the definition of input service had wide ambit as it included the words “activities relating to business”. Further, the words “activities relating to business” includes all the services which are commercially required for the purpose of carrying on business of manufacture or provider of output service because in the absence of these services it is difficult for the appellant to carry on his business activities. This issue has been considered by the Tribunal in the case of M/S. RAYMOND UCO DENIM PVT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, NAGPUR [2017 (9) TMI 922 - CESTAT MUMBAI] wherein the Tribunal in para 5 has observed that much water has flown after the amendment in the definition of input services with effect from 1.4.2011 and prior to 1.4.2011, construction of road and drainage system inside the factory premises was considered to be falling under the definition of input service and the assessee was entitled to CENVAT credit of the same. Credit allowed - appeal allowed - decided in favor of appellant.
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