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TMI Blog2013 (11) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Pvt. Ltd. Vs. Commissioner of Central Excise, Delhi [2011 (2) TMI 56 - CESTAT NEW DELHI]. In Board’s Circular dt. 04.01.08, there is a clarification with regard to availing the construction service or commercial or industrial construction service in respect of immovable property which had been rented out and the clarification appear to be on the point as to whether for payment of service tax in respect of renting of the immovable property, the Cenvat Credit of the service tax paid on construction service can be availed - This clarification would not be applicable when construction service has been availed for setting up of factory for manufacture of excisable goods which during the period, of dispute was specifically covered by the def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals), the above order of the Additional Commissioner was upheld vide order-in-appeal dt. 28.02.11 against which this appeal has been filed. 2. When this matter was called none appeared for the appellant though a notice for hearing had been sent in advance. In view of this, so far as, the appellant are concerned in term of Rule 2 of the CESTAT Procedural Rules, 1982, the matter is being decided by ex-parte. 3. Heard Sh. R.K.Mishra, the learned DR, defended the impugned order by reiterating the findings of Commissioner (Appeals) and pleaded that in view of the Boards Circular mentioned above, Cenvat Credit has been rightly denied. 4. I have considered the submissions of learned Jt. CDR and have gone through the records of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory, or premises of provider of output service or an office attached to such factory or premises . Thus the service use in relation to setting up of factory was specifically covered by the definition of input service under Rule 2(l) of Cenvat Credit Rules. On perusal of Board s Circular dt. 04.01.08, it will be seen that the Board s clarification is with regard to availing the construction service or commercial or industrial construction service in respect of immovable property which had been rented out and the clarification appear to be on the point as to whether for payment of service tax in respect of renting of the immovable property, the Cenvat Credit of the service tax paid on construction service can be availed. This clarification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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