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2024 (6) TMI 681 - AT - Central ExciseCENVAT Credit of service tax paid - Input service - exclusion of phrase setting up of the factory from amended definition - Consulting Engineer Service - Plant Fabrication Erection Commissioning service - Supply of Tangible Goods service - HELD THAT - The definition of input service prior to its amendment w.e.f. 01.04.2011 provided the phrase used in relation to setting up modernization renovation or repairs of a factory in the inclusive part contained therein. The said definition was amended vide Notification No.3/2011 dated 01.03.2011 (w.e.f. 01.04.2011). The effect of such amendment was that the phrase setting up of the factory was replaced with the phrase used in relation to modernization renovation or repairs of a factory - The excluded category of services provided under Rule 2(l) ibid interalia includes service portion in the execution of the works contract and construction services insofar as they are used for (a) construction or execution of works contract of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods . On consideration of the disputed services used/utilised by the appellants it is found that such services were not falling under the exclusion clause provided under Rule 2(l)(A) ibid. Since the disputed services were not specifically falling under the excluded category and were used in relation to manufacture of the final products denial of Cenvat Credit of service tax paid on those services cannot be sustained - the issue arising out of the present dispute has been adequately dealt with by the Co-ordinate Bench of This Tribunal in the case of PEPSICO INDIA HOLDINGS (PVT.) LTD. VERSUS COMMISSIONER OF CENTRAL TAX TIRUPATI 2021 (7) TMI 1094 - CESTAT HYDERABAD . There are no merits in the impugned order insofar as it has denied the Cenvat Credit and confirmed the adjudged demands on the appellants - the impugned order is et aside - appeal allowed.
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