TMI Blog2015 (12) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... ommercial or industrial construction service, it is not disputed that the said service was utilized for setting up the factory and therefore it was covered under the definition input services prior 1-4-2011 as is evident from the definition of input service contained in Rule 2(l) of Cenvat Credit Rules, 2004 - entire credit relating to commercial or industrial construction service is clearly admis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pal Sharma, DR, for the Respondent. ORDER Appellants filed stay petition along with appeal against Order-in-Original No. 96-98/SA/CCE/2013, dated 27-6-2013 in terms of which Cenvat credit of ₹ 80,13,096/- has been held to be inadmissible and ordered to be recovered along with interest and mandatory penalty. 2. Briefly stated the facts are as under : The appellants had taken Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service which was used for setting up their factory and that prior 1-4-2011 such service for setting up the factory was clearly eligible to be called input service. (ii) Of the remaining amount, ₹ 13,68,611/- pertains to Service Tax paid on rent prior to 1-4-2011 and ₹ 9,12,408/- pertains to such Service Tax paid after 1-4-2011 and the definition of input service clearly allows s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place or removal, procurement of inputs, activities relating to business, such as accounting, audition, financing, recruitment and quality control, coaching and trai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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