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2023 (11) TMI 1164 - AT - Central ExciseCENVAT Credit - input services - construction of setting up of plant - period involved in the present case was from 2006 to 2010 - HELD THAT:- This issue is no more res-integra and various benches of the Tribunal has considered this issue and has consistently held that during the relevant period, the construction activity was very much covered under the definition of ‘Input Service’ as provided under Rule 2(l) of CCR, 2004. The Hon’ble Punjab and Haryana High Court in the case of COMMISSIONER CENTRAL EXCISE COMMISSIONERATE, DELHI-III VERSUS M/S BELLSONICA AUTO COMPONENTS INDIA P. LTD. [2015 (7) TMI 930 - PUNJAB & HARYANA HIGH COURT] have upheld the eligibility of the construction service for setting up the factory. This issue of eligibility of cenvat credit of construction service during the relevant period was held in favour of the assessee and by following the said decisions, the impugned order is not sustainable in law, and therefore, the same is set-aside by allowing the appeal of the appellant with consequential relief, if any, as per law. Appeal allowed.
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