2014 (5) TMI 1114

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..... c. I find that the definition of input service as contained in Rule 2(l) specifically includes services used in relation to modernisation, renovation or repair of a factory. The said definition was amended with effect from 1.4.2011 wherein construction of the factory was excluded. As there is no exclusion in respect of the services relatable to renovation or repair, find no reasons to hold that .....

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..... irst appeal is as to whether the respondent is entitled to avail the Cenvat credit of service tax paid on the construction activities of the factory and its parts, prior to 1.4.2011. The issue is settled by various decisions of the Tribunal. Reference can be made to the following decisions: (1) Arya Vaidya Pharmacy (Coimbatore) Ltd. Vs. CCE, Calicut 2012 (28) STR 415 (Tri.-Bang.) (2) CCE .....

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