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TMI Blog2018 (1) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... S N Gohil, Authorised Representative ORDER Per : Shri M V Ravindran This appeal is directed against OIA OIA-KCH-EXCUS-000-APP-054-16-17 dt 26/12/2016 passed by the Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax-RAJKOT. 2. None appeared on behalf of the appellant despite notice. Since the matter lies in a narrow compass, the appeal is taken-up for disposal even ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nition of any what would mean in respect of the plant. He draws the attention of the Bench to the definition of the Input Service as enshrined 2(l) of the Cenvat Credit Rules of 2004. It is his further submission that services were utilized for the upcoming plant which would mean that it may not be used in the form of which was rendered. 5. On careful consideration of the submissions made by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the input services as enshrined in Rule 2(l) of the Cenvat Credit Rules, 2004 needs to be read. "(l) input service means any service, - (i) used by a provider of taxable service for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey are used for- (a) construction of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services; or (B) specified in sub-clauses (d), (o), (zo) and (zzzzj) of clause (105) of section 65 of the Finance Act, in so far as they relate to a motor vehicle exce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on is not covered under the definition of the input service and especially under modernization/ renovation or repair of the factory It can not disputed that the services rendered by the service provider in the factory premises of the appellant and the services hired were used for the reasons mentioned for. 7. In view of the fore going, I find that both the lower authorities were in error in rejec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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