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TMI Blog2015 (5) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... d that:- inclusive part of the provisions of Rule 2(1) of CCR, 2004 provides for availment of cenvat credit for setting up, of modernization, renovation or repairs in the factory premises and all the services mentioned hereinabove are only related to these services. In these circumstances, I am unable to understand why the appeal has been filed by the Revenue before this Tribunal. As the learned C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , land/earth filling with compaction, fabrication work, digging of gutter and laying rainwater pipes sound proofing of rooms, construction of ETP, underground tanks and sludge pits, excavation, RCC work, construction of gas godown, construction of store, flooring work, fencing MS railing, construction of foundation of machines, fixing of doors, windows, dismantling of RCC and PCC road etc. on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction services as per Rule2(1) of Cenvat Credit Rules, 2004. The provisions of Rule 2(1) of CCR 2004 are extracted herein below:- "2(l) "Input service" means any service- (i) used by a provider of taxable service for providing an output service, or, (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and (clearanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of cenvat credit for setting up, of modernization, renovation or repairs in the factory premises and all the services mentioned hereinabove are only related to these services. In these circumstances, I am unable to understand why the appeal has been filed by the Revenue before this Tribunal. As the learned Commissioner (Appeals) has examined the issue in detail and thereafter concluded that all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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