TMI Blog2015 (3) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... construction of factory building only. And as per Rule 2(I) of the Cenvat Credit Rules, 2004 in the inclusive part of the definition clearly states that service used for setting up of a factory is an input service, therefore, the appellant is entitled to take Cenvat credit. Therefore, the ld. Commissioner (Appeals) has rightly allowed the Cenvat credit on construction service. Further, I find tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ab service. 2. The contention of the Revenue is that the adjudicating authority has relied on the decision of VMT Spinning Co. Ltd. - 2008 (232) E.L.T. 169 (A.A.R.) to say that Cenvat credit of the construction is not available. It is further contended on behalf of the Revenue that rent-a-cab service, the input service credit is not available, as same have no nexus with the manufacturing activi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich they are entitled to Cenvat credit as per the decision of Hon ble High Court of Bombay in the case of Ultratech Cement Ltd. - 2010 (20) S.T.R. 577 (Bom.) = 2010 (260) E.L.T. 369 (Bom.). 5. Therefore, I do not find any infirmity with the impugned order, the same is upheld. Appeal filed by the Revenue deserves no merits and consequently dismissed. (Order dictated in the open Court) - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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