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TMI Blog2015 (12) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... Sharma, DR, for the Respondent. ORDER Appellants filed stay petition along with appeal against Order-in-Original No. 96-98/SA/CCE/2013, dated 27-6-2013 in terms of which Cenvat credit of Rs. 80,13,096/- has been held to be inadmissible and ordered to be recovered along with interest and mandatory penalty. 2. Briefly stated the facts are as under : The appellants had taken Cenvat credit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstruction service which was used for setting up their factory and that prior 1-4-2011 such service for setting up the factory was clearly eligible to be called input service. (ii) Of the remaining amount, Rs. 13,68,611/- pertains to Service Tax paid on rent prior to 1-4-2011 and Rs. 9,12,408/- pertains to such Service Tax paid after 1-4-2011 and the definition of input service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts from the place of removal. And includes service used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place or removal, procurement of inputs, activities relating to business, such as accounting, audition, fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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