2015 (2) TMI 1235

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..... he Respondent. ORDER Revenue is in appeal against the impugned order wherein learned Commissioner (Appeals) allowed input service credit to the respondent of service tax paid for commercial/industrial construction service. 2. The facts of the case are that the respondent is manufacturer of excisable goods and to set up their factory, they availed commercial construction services. Revenue s .....

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..... tly or indirectly, in or in relation to the manufacture of final 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 .....

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..... , the show cause notices were not required to be issued to the respondents and consequently proceedings against the respondents were not required. As learned Commissioner (Appeals) has rightly allowed the Cenvat credit on the services impugned, therefore, I do not find any infirmity in the impugned orders, same are upheld. Appeals filed by the Revenue are dismissed. (Dictated and pronounced in th .....

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