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TMI Blog2014 (8) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant. Ms. Ranjana Jha, JCDR, for the Respondent. ORDER In this case, the appellant is manufacturing of fasteners, chain sliders etc. had undertaken expansion of their manufacturing capacity by setting up of another 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ' specifically covered the services used in relation to setting up, modernisation, renovation or repairs of a factory premises of provider of output service or an office relating to such factory or premises, that in view of 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the submissions from both the sides and perused the records. 6. There is no dispute that the services availed are the construction services used for setting up of factory for manufacture of finished products. The definition 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 taxabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion upto the place of removal." 7. 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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