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TMI Blog2023 (5) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... at Credit on the 'inputs services' used by them for expansion activities. The Department took a stand that it amounts to setting of unit and taking ground that the words 'setting up' have been excluded in the definition of the inputs under Rule 2 (l) of Cenvat Credit Rules, 2004 issued Show Cause Notice demanding Rs.16,88,221/-. After due process, the Lower Authorities confirmed the demand along with interest and penalties. Being aggrieved by the same, the Appellant is before the Tribunal. 2. The Learned Advocate appearing for the Appellant submits that they have correctly availed the Cenvat Credit for the input services utilized by them, in the course of the expansion of their unit. The same cannot termed as 'setting up of the unit'. He r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant had wrongly availed the cenvat credit amounting to Rs 1,36,25,467/- on the services used in setting up of the new plant, namely MGU. 8. The main issue in the present case is whether the appellant rightly availed the cenvat credit on input services used by them in connection with setting up of their new unit which has been deleted from the inclusion part of section 2(l) post amendment of the definition of 'input service', w.e.f. 01.04.2011. 9. The above issue is no longer res integra as the same has been decided in favour of the assessee by various Benches of the Tribunal in several decisions, Hindalco Industries Ltd., vs. Commissioner, Central GST, Central Excise & Customs, Jabalpur -2019 (5) TMI 1620 -CEST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.4.2011, it has three parts- a main part, an inclusive part and an exclusive part. The services used for setting up the factory are neither in the inclusive part of the definition nor the exclusive part of the definition. Therefore, such services were neither specifically included nor were specifically excluded. 17. It takes us to the main part of the definition which must be examined. If it is wide enough to cover the services in question, CENVAT credit will be available, otherwise it will not be available. The main part includes "services used by a 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." The term manufacture is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... input service, unless it is specifically excluded under the exclusion part of the definition, the appellant is entitled to CENVAT credit on the input services used. This Bench has already taken this view in Kellogs. Similar views have been taken by the other Benches in the other cases mentioned above." (emphasis supplied) 12. The findings recorded above are squarely applicable to the facts of the present case and therefore we do not find any justification in denying the benefit of cenvat credit to the appellant. Here MGU was a part of the existing unit itself. The services so utilized for setting up of the factory which were availed prior to the commencement of production shall fall within the "means clause" of the definition of "input s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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