2017 (9) TMI 775

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..... M.V. Ravindran] 1. This appeal is directed against Order-in-Appeal No.VIZ-EXCUS-002-APP-005-16-17 dated 23.04.2016. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding liability to avail CENVAT credit of service tax paid during the period January 2010 to February 2012 under the category of civil works for the construction of the factory premises and for .....

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..... s on payment of appropriate duty. I find that the provisions of Rule of the CENVAT Credit Rules, 2004 upto 01.03.2011 clearly states as under: "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 relation to the manufacture of final products and clearance of final .....

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..... ere is no dispute as to the fact that in this case, though works contracts was for setting up of a factory was entered prior to 01.03.2011 and partial work was completed, any service tax paid on the works contracts for setting up the factory the appellant till 01.03.2011 is eligible to avail the CENVAT credit. In my view, the service tax paid by the service provider post 01.04.2011 may not be elig .....

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