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TMI Blog2025 (5) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... the department. 2. The issue involved in this appeal is as to whether CENVAT credit would be available to the respondent Deify Infrastructure Ltd the Respondent on various input services used in relation to "setting up of factory" even after deletion of the phrase "setting up of factory" from the definition of input service with effect from 01.04.2011 under rule 2(l) of the Cenvat Credit Rules, 2004. 3. The respondent had entered into Engineering Procurement Construction contract for setting up/expansion of Coke Oven Plant, Power Plant, Steel Melting Shop Br and Structural Mill and Iron ore Palletization Plant with Deify Infrastructure Limited and for this purpose, received input services and availed CENVAT credit of this service tax pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... output service or by a manufacturer in or in relation to manufacture of the final products whether directly or indirectly is covered under the definition of input service. 9. This definition has been further enlarged by adding several other input services such as those services used in relation to setting up, modernisation renovation etc. The terms "setting up" has been deleted with effect from 01.04.2011 and hence was not on the Statute during the relevant period. 10. The third part of the definition excludes certain types of services and this exclusion part of the definition also does not have in it, the services used in setting up of the plant. 11. Therefore, we find that the services used in relation to setting up of a plant are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal is without any basis. So long as the decisions of the Tribunal have not been set aside, the Principal Commissioner was bound to follow the decisions. 11. It also needs to be noted that the decisions of the Tribunal in Kellogs India and Pepsico India were, subsequently, followed by a Division Bench of the Regional Bench of the Tribunal at Bangalore in M/s. Shell India Pvt Ltd vs. Commissioner of Central Tax, Bagalore North Service Tax Appeal No. 21948 of 2018 decided on 09.11.2021. The department had filed Central Excise Appeal No. 16 of 2022 before the Karnataka High Court against the said decisions of the Tribunal and the High Court by a judgment dated 01.12.2022 dismissed the appeal. Feeling aggrieved, the department filed a S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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