2011 (3) TMI 775

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... covered by services of input service under Rule 2-l(ii) - When the definition specifically includes ‘services relating to setting up of factory, credit on such services cannot be denied prima facie based on the argument that factory is an immovable property - Stay granted. - E/162/2011-SM(BR) - 175/2011-SM(BR)(PB) - Dated:- 28-3-2011 - Shri Mathew John, J. REPRESENTED BY : Ms. Sukriti Da .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dered the arguments of both the sides. It appears that the department is of the view that coal shed has nothing to do with manufacture of sponge iron. Prima facie, this argument is not acceptable because coal shed is where coal is stored and are prima facie covered by services of input service under Rule 2-l(ii). The decision in the case of Vandana Global Ltd. is with reference to inputs . The di .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X