9911796707
TMI Blog2014 (8) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of finished products - From the plain reading of definition of ‘input services’ during the period of dispute, it is seen that the definition of input service specifically included the services used in relation to setting up, modernisation, renovation or repairs of the factory or an office relating to such factory. In view of clear provisions of Cenvat Credit Rules, 2004 during the period of di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plant within the same compound for the manufacture of zip fasteners. For this purpose, they had availed services of construction of factory shed etc. and in respect of which they took Cenvat credit of ₹ 2,20,95,424/- during the period 2005-06 to 2010-11. Deptt. being of the view that this service is not covered by the definition of input service , issue a Show Cause Notice for recovery of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this, the service of construction of the factory shed, office etc. availed by the appellant for setting up of manufacturing plant are covered by the definition of input service, that the same view taken by the Tribunal in the case of Raymond Zambaiti P. Ltd. reported as 2010 (18) S.T.R. 734 (Tri.-Mum.) = 2012 (278) E.L.T. 535 (Tribunal), that in view of this the impugned order is not correct and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of input service as given in Rule 2(l) of Cenvat Credit Rules, 2004 during the period of dispute was as under :- any service - (c) used by a provider of taxable service for providing an output service or (d) used by a manufacturer, whether directly or indirectly in or in relation to the manufacture of final product and clearance of final product upto the place of removal; and includes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up, modernisation, renovation or repairs of the factory or an office relating to such factory. In view of clear provisions of Cenvat Credit Rules, 2004 during the period of dispute, we are of prima facie view that the service, in question, was eligible for Cenvat credit and impugned orders does not appear to be correct. In view of this, the requirement of pre-deposit of Cenvat credit demand, inte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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