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2016 (8) TMI 585 - CESTAT CHANDIGARH

2016 (8) TMI 585 - CESTAT CHANDIGARH - 2016 (45) S.T.R. 304 (Tri. - Chan.) - Cenvat credit - construction services for the period prior to 01.04.2011 - Held that:- on examining the definition of input services under Rule 2(l) of the Cenvat Credit Rules, 2004, it is found that the activity of construction is covered under setting up modernization, renovation and repairs of a factory premises. Therefore, the said definition covers the activity of construction of factory, hence, the respondent is e .....

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he fact that the respondent has availed service of construction of their factory premises and the same is entitled to avail cenvat credit as per Rule 2(l) of the Cenvat Credit Rules, 2004. For better appreciation the definition has enumerated of Rule 2(l) of the Cenvat Credit Rules, 2004 is extracted here as under: (i) used by a provider of taxable service for providing an input service; or (ii) used by the manufacture, whether directly or indirectly, in or in relation to the manufacture of fina .....

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