TMI Blog2020 (1) TMI 1317X X X X Extracts X X X X X X X X Extracts X X X X ..... llants are not entitled for Cenvat credit on the services used in setting up of the factory premises - Circular No. 964/07/2012-CX., dated 2-4-2012, clarified by Circular No. 966/09/2012-CX., dated 18-5-2012 - HELD THAT:- The original adjudicating authority has clearly held that the services in dispute are covered by the expression used in or in relation to manufacture of final products and, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - the appellant remains entitled to Cenvat credit of the disputed services under the expression used in or in relation to manufacture of final products - Appeal allowed - decided in favor of appellant. - E/12785/2018-SM - Final Order No. A/10250/2020-WZB/AHD - Dated:- 24-1-2020 - Shri Raju, Member (T) Shri H.P. Kanade, Advocate, for the Appellant. Shri V.K. Lukose, Authorised Repr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up of the factory premises. Learned Counsel pointed out that original Adjudicating Authority had allowed the credit holding that the services in relation to structural components which are essential parts of the equipments machinery will be eligible for Cenvat credit. The Original adjudicating authority had observed that only if the services related to construction or execution of work contract o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 Learned Counsel pointed out that the impugned order solely relies on the exclusion of words setting up from the definition and does not look into the expression used in or in relation to manufacture of final products and, therefore, is bad in law and needs to set aside. 3. Learned Authorised Representative relies on the impugned order. 4. I have gone through rival submissions. I find t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the findings of the Original Adjudicating Authority that the said services are covered by the expression used in or in relations to manufacture of final products remains undisturbed by the impugned order. Consequently, the appellant remains entitled to Cenvat credit of the disputed services under the expression used in or in relation to manufacture of final products . The appeal is, consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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