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2018 (3) TMI 848 - AT - Central ExciseCENVAT credit - Consultancy Charges - Insurance Charges - Security Service Charges - Maintenance Services - Survey Fees - inputs/capital goods - MS Plates - Held that: - both the lower authorities have mis-interpreted the provisions of the definition of input services as mentioned in Rule 2(l) of CENVAT Credit Rules - It is undisputed that the appellant herein is a manufacturer and had availed the CENVAT credit of the service tax paid on the various services which were, used by them, for setting up, modernization, renovation and repairs of the factory. The appellant is eligible to avail the CENVAT credit of the service tax paid on the services as also the Central Excise duty on MS Plates which were consumed in the factory premises, more so when there is no dispute as to the receipt of the input services and the inputs in the premises as also that factory was undergoing setting up, modernization, renovation and repairs. Appeal allowed - decided in favor of appellant.
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