Factory Setup Services Qualify for CENVAT Credit as Input Services u/r 2(l) of CENVAT Credit Rules, 2004.

CENVAT credit - the services, in question, used for setting up of factory have to be treated as input service and would be eligible for Cenvat credit, as the factory has been setup for manufacture of final products which are liable to Central Excise duty. Therefore denial of Cenvat credit, in question, is contrary to the provisions of Rule 2(l) of Cenvat Credit Rules, 2004. .....

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