2015 (10) TMI 1577

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..... respondent for setting of their factory. Therefore, the Boards Circular cannot be relied upon. In these circumstances, I hold that learned Commissioner (Appeals) has rightly allowed the Cenvat credit to the appellant for construction services which was used by the respondent for setting up of their factory. - Decided against Revenue. - Excise Appeal No. 60389 of 2013- (SM) - FINAL ORDER NO. A/ 5 .....

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..... - (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 (clearance of final products up to the place of removal), and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of prov .....

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