2014 (1) TMI 1665

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..... perintendent (AR), for the Respondent. ORDER The appellant is a manufacturer and had availed construction service for construction of factory building, installation of plant and machinery etc. during the period Feb., 2010 to Dec., 2010 and the bills have been raised by the contractor and service provider during the period June - Dec., 2010 and the last payment for the bills, which are about 11 i .....

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..... lding, with installation of plant and machinery, was neither directly nor indirectly related to manufacture of final product. Being aggrieved, the appellant carried the matter before the Commissioner (Appeals), who upheld the Order-in-Original rejecting the appeal. Being aggrieved, the appellant is before this Tribunal. 2. The appellant draws my attention to the aforementioned facts and reli .....

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..... f the fact that services had been rendered and billed prior to 1-4-2011 for which payment has also been paid prior to 1-4-2011. Such input Service Tax credit is allowable and otherwise also as clarified vide the above mentioned Circular. It is also held that the construction activity in the present case supports manufacture both directly and indirectly. Thus, the appeal is allowed with consequenti .....

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