9911796707
TMI Blog2018 (3) TMI 848X X X X Extracts X X X X X X X X Extracts X X X X ..... of input services as mentioned in Rule 2(l) of CENVAT Credit Rules - It is undisputed that the appellant herein is a manufacturer and had availed the CENVAT credit of the service tax paid on the various services which were, used by them, for setting up, modernization, renovation and repairs of the factory. The appellant is eligible to avail the CENVAT credit of the service tax paid on the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harges, Insurance Charges, Security Service Charges, Maintenance Services and Survey Fees as also small amount of Central Excise Duty paid on MS Plates. Appellant availed the CENVAT credit of the service tax and Central Excise duty paid during the period April, 2010 to September, 2010. Show Cause Notice dated 28.04.2011 is issued for recovery of said CENVAT credit availed on the ground that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 products up to the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch were, used by them, for setting up, modernization, renovation and repairs of the factory. We find it stated in an explanation given by the appellant, in the reply to the show cause notice. We find that the services which were rendered by the service providers were used for setting up, modernization, renovation of the factory premises of the appellant. Hence we have no hesitation to hold that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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