TMI Blog2015 (5) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... airs in the factory premises and all the services mentioned hereinabove are only related to these services. In these circumstances, I am unable to understand why the appeal has been filed by the Revenue before this Tribunal. As the learned Commissioner (Appeals) has examined the issue in detail and thereafter concluded that all the services are services of inclusive part of the "inputs services" a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abrication work, digging of gutter and laying rainwater pipes sound proofing of rooms, construction of ETP, underground tanks and sludge pits, excavation, RCC work, construction of gas godown, construction of store, flooring work, fencing MS railing, construction of foundation of machines, fixing of doors, windows, dismantling of RCC and PCC road etc. on the premise that same do not qualify as inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat Credit Rules, 2004. The provisions of Rule 2(1) of CCR 2004 are extracted herein below:- 2(l) Input service means any service- (i) used by a provider of taxable service for providing an output service, or, (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and (clearance of final products up to the place of remov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ization, renovation or repairs in the factory premises and all the services mentioned hereinabove are only related to these services. In these circumstances, I am unable to understand why the appeal has been filed by the Revenue before this Tribunal. As the learned Commissioner (Appeals) has examined the issue in detail and thereafter concluded that all the services are services of inclusive part ..... X X X X Extracts X X X X X X X X Extracts X X X X
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