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2023 (5) TMI 601 - AT - Central Excise
Denial of CENVAT Credit - Input Services - Civil Construction and Maintenance Services - period 2005-06-2009-10 and April, 2010 to March 2011 - HELD THAT:- During the relevant period, the definition of ‘input service’ was very wide and it include any service received in or in relation to setting up, moderanisation, renovation or repair of the factory premises. Further, this input services involved in the present appeals have been held to be input services in the decisions relied upon by the appellant - reliance can be placed in COMMISSIONER OF C. EX., DELHI-III VERSUS MADHUSUDAN AUTO LTD. [2015 (2) TMI 1235 - CESTAT NEW DELHI] and COMMISSIONER CENTRAL EXCISE COMMISSIONERATE, DELHI-III VERSUS M/S BELLSONICA AUTO COMPONENTS INDIA P. LTD. [2015 (7) TMI 930 - PUNJAB & HARYANA HIGH COURT].
The Hon’ble High Court of Punjab and Haryana in the case of Commissioner of Central Excise, Delhi-III vs. Bellsonica Auto Components India P. Ltd. has considered this issue and has held that the construction services and other services which are necessary for the renting of the business falls in the definition of ‘input service’ as provided under Rule 2(l) of Cenvat Credit Rules, 2004.
Since the issue is squarely covered by the decision of jurisdictional High Court of Punjab and Haryana, hence, by following the ratio of the same, the impugned order is not sustainable in law and therefore, the same are set-aside by allowing both the appeals of the appellant - Appeal allowed.