TMI Blog2015 (10) TMI 1316X X X X Extracts X X X X X X X X Extracts X X X X ..... , renovation or repair of the factory Cenvat credit is entitled for input service. The said part of the definition has been ignored by the adjudicating authority as well as by the Committee of Commissioners while filing the appeal before this Tribunal. As appellant has taken the Cenvat credit on civil construction services for construction of factory shed which is not other than setting up of fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case are that respondents are manufacturer of motor vehicle parts. They constructed factory shed in their factory premises and paid service tax on civil construction services, availed cenvat credit of service tax paid thereof. The show cause notice was issued to the respondents to deny cenvat credit on the civil construction works on the premise that civil construction services has been taken fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s no nexus with the manufacturing activity of the respondents. 3. Heard the learned AR who supported the ground of appeal. 4. In this case, the show cause notice was issued to the respondents on the premise that construction of factory shed do not qualify as input service as per Rule 2(1) of CCR as reproduced herein 2(l) Input service means any service- (i) used by a provider of tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transportation up to the place of removal: 5. On going through the above provisions, it is clearly mentioned in the inclusive part of the definition under Rule 2(1) of CCR, 2004 that for for setting up, modernization, renovation or repair of the factory Cenvat credit is entitled for input service. The said part of the definition has been ignored by the adjudicating authority as well as by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
