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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 ..... . 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 covered by the definition of 'input service' and hence, the appellant were not eligible for the Cenvat credit. On this basis, a show cause notice was issued to the appellant for recovery of allegedly wrongly taken Cenvat credit amounting to Rs. 45,99,480/- along with interest and also for imposition of penalty on the appellant under Rule 15 of the Central Excise Rules, 2004. The show cause notice was adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 (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 factory for construction relating to setting up of the factory is covered by the definition of 'input service', that in view of this, the impugned order is incorrect, that the appellant have strong prima facie case and hence, the requirement of pre-deposit of Cenvat credit demand, interest and penalty may be waived for hearing of the appeal and recovery thereof be stayed till the disposal of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 premises but also the services in connection with the setting up, modernization or renovation of the office relating to such factory. When the services in question are squarely covered by the definition of 'input service', the same have to be considered as 'input service' and the Cenvat credit in respect of the same cannot be denied. We are, therefore, of the prima facie view that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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