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2019 (10) TMI 1032 - CESTAT AHMEDABADCENVAT Credit - input services - case of the department is that the services were used for setting up of a new plant - It was contended that with effect from 01.04.2011, the setting up of factory has been removed from the inclusive clause of the definition of the Input Service. HELD THAT:- There is no dispute that the appellant have an existing manufacturing factory wherein many other plants and machinery and two furnace were already setup and with the said existing facility, the appellant are manufacturing excisable goods for last many years. For enhancing their production, the appellant set up a new furnace, it cannot be said that they have setup a new factory. It is merely an expansion of the existing factory and therefore, even if the term “setting up” of factory is removed from the inclusion clause of definition of input service, it does not adversely affect the appellant to avail Cenvat credit on various services - Moreover, as per the amendment in Rule 2(l) of Cenvat Credit Rules, 2004 certain services were excluded from the definition of Input Service and only those services were not be eligible for Cenvat credit. The services in question in the present case, do not fall under the exclusion clause. For this reason, the appellant‟s claim for availment of Cenvat credit cannot be rejected - appeal allowed - decided in favor of appellant.
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