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TMI Blog2015 (2) TMI 1235X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent is only for setting up of their factory, therefore as per the provisions of Rule 2(l) itself allowed the appellant to avail CENVAT credit on these services of service tax paid by them - credit allowed - appeal dismissed - decided against Revenue. - E/60724-60725/2013-(SM) - Final Order Nos. A/50646-50647/2015-EX(SM)(BR) - Dated:- 24-2-2015 - Shri Ashok Jindal, Member (J) Shri G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t entitled to deny the Cenvat credit thereon. 4. On the other hand, learned Counsel for the respondent supported the impugned order. 5. Heard the parties. Considered the submissions. 6. To clarify input service Rule 2(l) of the Cenvat Credit Rules, defines it as under : 2(l) Input service means any service - (i) used by a provider of taxable service for providing an output serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : 7. On plain reading of the said provisions, it is clearly mentioned that service which is used in relation to setting up of factory or an office, relating to such a factory is input service . As construction service used by the respondent is only for setting up of their factory, therefore as per the provisions of Rule 2(l) itself allowed the appellant to avail Cenvat credit on these servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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