TMI Blog2014 (2) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... tial period when the factory premises of the appellant was being set up and also subsequently. - If the temporary shed which has been constructed is within the factory premises and admittedly being used for storing of cement and steel, it would be only for any one of the activities as is mentioned in the definition. In my view, the definition under Rule 2(l) allow for credit of such an amount paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efinitely not input services and liberal view cannot be taken in allowing such credit while ld. Counsel appearing on behalf of the appellant would submit that definition of input services as envisaged in Rule 2(l) of the Cenvat Credit Rules, 2004 would incompose such services. 4. On perusal of the records, it transpires that there is no dispute as to the fact that the service provider had ren ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation up t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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