TMI Blog2018 (11) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... e of final products, also seems to be not correct from the factual position as the appellant herein being the manufacturer of bulk drugs, requires installation of various plant and machinery which would contribute towards manufacture of final products. In the case in hand, it cannot be said that the services rendered by service providers on various activities as enumerated in Annexure-B to the show cause notice were in respect of equipments which are not used for manufacturing of final products. If that be so, the law is now clearly settled as to what would be “directly or indirectly or in relation to manufacture as the foundation or making structures for support are in respect of the capital goods. Credit allowed - appeal allowed - d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and erection of equipment, labour charges for provision to HDPE pipe line work, installation of HT yard, insulation work, fixing and erection of equipments and various other activities which are related to the machineries which were installed or to be installed and would not fall under the exclusion of clause of input service Rule 2(l) of the CENVAT credit Rules, 2004. He would draw my attention to the said definition and submits that what is contemplated from this view. CENVAT credit of service tax paid on the services for construction of works contract of a building or a civil structure or part thereof or laying of foundation and making of structures for support of capital goods. It is his submission that both the exclusion clauses would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VAT Credit Rules 2004 as exist during the relevant period in question: RULE 2(l): Input Services Input Service means any service,- (i) used by a provider of output service for providing an output service; or (ii) used by the manufacturer, whether directly 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 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, accounting, auditing, financing, recruitment and qua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fits extended to employees on vacation such as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee 7. From the above reproduced definition, it seems that Revenue wants to deny the CENVAT credit to the appellant on the ground that input services were covered in the Exclusion Clause A(b) laying of foundation or making of structure for support of capital goods. From the allegation in the show cause notice and the Annexure-B to the show cause notice, I find that the services which were rendered by the service providers were in respect of capital goods and not for laying of foundation or making structures for support of capital goods. Further, it has to be recorded in the fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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