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TMI Blog2013 (7) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice under Rule 2-1(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 - Following decision of Coca Cola India Pvt. Ltd. Vs. CCE, Pune-III [2009 (8) TMI 50 - BOMBAY HIGH COURT] and Commissioner of Central Excise, Pune vs. Raymond Zambaiti Pvt. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid on construction services for constructing a coal shed in their factory for manufacturing sponge iron. The learned Counsel states that definition of inputs service specifically covers service used in relation to setting up and repair of factory, as may be seen in Rule 2-1(ii) 2. The learned DR reiterates the findings given in para 5.6 and 5.7 by the Commissioner (Appeals). The substance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch services cannot be denied prima facie based on the argument that factory is an immovable property. The argument that a shed for storing inputs has no nexus with manufacture of final products is also unacceptable. 4. It is seen that the definition of inputs service stands decided by various courts and it stands held that such definition is very wide and covers not only services directly and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missible as Cenvat credit. Applying the ratio of the above decision to the fact of the present case, I hold that inasmuch as coal shed constructed in the factory premises for storing of the coal is a necessary construction, it has to be held that the same is a service required for the manufacture of the final product and as such, would be covered by the definition of input service . Accordingly I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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