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TMI Blog2017 (8) TMI 1265X X X X Extracts X X X X X X X X Extracts X X X X ..... that: - the services of 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 of removal, are in the inclusion category of definition of “input service” - setting up of the factory also includes the storage place in the factor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stallation is not used in or in relation to the manufacture of final product. The Commissioner (Appeals) also upheld the view taken by the adjudicating authority. Therefore, the present appeal. 2. Ms. Mansi Patil, ld. Counsel on behalf of the appellant submits that erection, commission and installation service is received in respect of setting up of temporary shed which is used for storage of f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orary storage shed in the premises of the appellant s factory for storage of final product manufactured in the factory premises. The relevant definition of input service reads as under:- (l) input service means any service,- (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 relatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tting 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 of removal, are in the inclusion category of definition of input service . The setting up of the factory also includes the storage place in the factory premises. Therefore, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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