TMI Blog2014 (3) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... relating not only to erection, installation, commissioning of the plant and machinery, but also the services used in relation to construction of the office premises within the factory. services, in question, are covered by the definition of input service. Since, the factory has been set up for manufacture of final products - automobiles components, the service, in question, has to be treated as an input services used in or in relation to manufacture of final product - the auto components and would be eligible for Cenvat credit - Decided in favour of assessee. - Appeal No.1427 of 2012 - Final Order No. A/58639/2013-EX(DB) - Dated:- 28-11-2013 - Ms. Archana Wadhwa and Mr. Rakesh Kumar, JJ. For the Appellant : Shri B L Narasimhan, Adv. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Commissioner vide order-in-original No.07/SSS/CCE/12 dated 06/3/12 by which the Commissioner confirmed the above-mentioned Cenvat credit demand alongwith interest on it under Rule 14 of the Cenvat Credit Rules, 2004 readwith proviso to Section 11A (1) of Central Excise Act, 1944 and Section 11AB ibid and beside this, he also imposed penalty of equal amount on the appellant under Rule 15 (2) of Cenvat Credit Rules, 2004 readwith Section 11AC of Central Excise Act, 1944. Against this order of the Commissioner, this appeal has been filed. 2. Heard both the sides. 3. Shri B.L. Narasimhan, Advocate, the learned Counsel for the appellant, pleaded that both the services have been used in or in relation to manufacture of the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould not be eligible for Cenvat credit and in this regard she relies upon the Board Circular No.98/1/2008-ST dated 04/01/2008. 5. We have considered the submissions from both the sides and perused the records. 6. As regards, the service for civil work relating to setting up of the factory, we find that during the period of dispute, the definition of input service, as given in Rule 2 (l) of Cenvat Credit Rules, specifically included services used in relation to setting up, modernization, renovation or repair of a factory, premises of provider of output service or an office related to such premises or factory . The above expression is very vide and would cover all the services relating not only to erection, installation, commissioning ..... X X X X Extracts X X X X X X X X Extracts X X X X
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