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2023 (10) TMI 287 - AT - Central ExciseCENVAT Credit - input services used for setting up of plant and factory after 01.04.2011 - denial on the ground that input service used for setting up of plant/factory is not entitled in terms of Rule 2(l) of the Cenvat Credit Rules, 2004. HELD THAT:- The said issue has been dealt by this Tribunal in the case of Aditya Aluminium [2023 (9) TMI 55 - CESTAT KOLKATA] , wherein this Tribunal has observed that the subject input services have a direct nexus with the manufacture of finished goods in the ‘means’ clause of the definition of input services. Accordingly we hold that even if the word ‘setting up of a factory’ has been specifically excluded from the definition w.e.f.01.04.2011, such services are covered within the ambit of main clause of the definition. Hence, it would still qualify as an input service as per Rule 1(I) of CCR, 2004. As the issue has already been decided and no more res integra, therefore, the input service namely erection, commissioning and installation for setting up of new plant have a direct nexus with the manufacturing activity of the appellant, therefore, the said service duly qualifies as input service in terms of Rule 2(l) of Cenvat Credit Rules, 2004, therefore, the appellant is entitled to take cenvat credit on the services in question for setting up of plant even after amendment w.e.f. 01.04.2011. There are no merit in the impugned order, the same is set aside - appeal allowed.
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