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TMI Blog2012 (10) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... ED BY : Shri Rakesh Bhola, Advocate, for the Appellant. Shri Nitin Pathak, DR, for the Respondent. [Order per : Rakesh Kumar, Member (T)]. The appellants are manufacturers of Auto parts chargeable to central excise duty. They availed Cenvat credit of central excise duty paid on inputs and capital goods and of service tax paid on input services under the provisions of Cenvat Credit Rules, 2004. During Audit of the central excise records of the appellant, it was found that during June, 2008 to March, 2009, they had taken service tax credit amounting to Rs. 45,99,480/- of service tax paid on civil construction work in the factory. The Department was of the view that the service of civil construction work in the factory was not co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... airs of the factory or the offices of such factory, that in view of the definition of input service during the period of dispute, the civil construction services availed in connection with the setting up of factory was clearly eligible for Cenvat credit, that the Tribunal in the case of Hi-Tech Power Steel Ltd. v. C.C.E., Raipur reported in 2011 (271) E.L.T. 559 (Tribunal) = 2011 (23) S.T.R. 271 (Tribunal) has held that construction services for constructing the coal shed in the factory manufacturing sponge iron were eligible for Cenvat credit, that the Tribunal in the case of C.C.E., Vadodara v. Videocon Industries Ltd. reported in 2009 (14) S.T.R. 692 (Tribunal-Ahmd.) has held that the GTA services used for bringing the goods to the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal; 5.1 From the perusal of this definition, it is clear that the services used in connection with the setting up, modernization, renovation or repair of the factory or premises of output service provider, or office relating to such factory or premises are covered by the definition of input service . This definition of input service not only includes the services in connection with the setting up of the factory ..... X X X X Extracts X X X X X X X X Extracts X X X X
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