2016 (8) TMI 585

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..... modernization, renovation and repairs of a factory premises. Therefore, the said definition covers the activity of construction of factory, hence, the respondent is entitled to avail cenvat credit on the said services. - Decided against the Revenue - E/58314/2013-(SM) - Final Order No. 60874/2016 - Dated:- 4-7-2016 - Mr. Ashok Jindal, Member (Judicial) Sh. R.K. Sharma, AR - for the appel .....

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..... nal products and clearance of final products up to the place of removal. and includes services used in 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 up to the place of removal, procurement of inputs, activities relating .....

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