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2017 (1) TMI 78 - AT - Central ExciseCENVAT credit - various services - denial on the ground that the services are not input services - Held that: - the civil construction work and fabrication of steel structure are in relation to setting up of the factory, which was specifically finding place in the definition of input service effective upto 31st March, 2011. With regard to service tax paid on labour charges, I find from the submissions of the appellant that those services were availed for the activities relating to the manufacturing business and thus, should be considered as input service for taking of cenvat credit. Legal fees and land investigation charges during the period 2010-2011, were covered under the phrase “activities relating to business” contained in definition of input service and after such period, it was specifically defined as eligible input service for the purpose of taking credit. With regard to other services, namely, telephone service, fabrication of canteen furniture and insurance of vehicles, the said services were used within the factory, which have the indirect nexus with the manufacture of the final product, and thus, confirm to the definition of input service. CENVAT credit allowed - appeal allowed - decided in favor of appellant.
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