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TMI Blog2019 (2) TMI 1292X X X X Extracts X X X X X X X X Extracts X X X X ..... of capital goods. It does not mean that the other services used for setting up for a new factory, the credit is not available. The service in question has been used by the appellant for setting up of a factory and without setting up of the factory the appellant is not able to manufacture their final product. In that circumstances, the services used by the appellant are the part of the means part of the definition of input service. Moreover these services have not been excluded from the definition of input service specifically. Credit allowed - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... took support from the order of the Hon'ble High Court of Punjab & Haryana in the case of Commissioner of C.Ex. Vs. Bellsonica auto components India p. Ltd. reported in 2015 (40) S.T.R. 41 (P & H). 4. The arguments advance by ld. Counsel for strongly opposed by Ld. AR and submits that post 2011 the service namely setting up a new factory has been taken up from the definition of input services in terms of Rule 2(l) of Cenvat Credit Rules, 2004, therefore, the appellant is not entitled to avail Cenvat credit, he also relied on the various decisions of the Tribunal namely, M/s Shakti Met Dor Ltd. Vs. Commissioner of C.Ex., Cust. & S.T., Hydrabad-IV reported in 2017 (3) G.S.T.L. 152 (Tri.-Hyd.), M/s Musaddilal Projects Ltd. Vs. Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) in so far as they are used for (a) construction or execution of works contract of a building or a civil structure or a part thereof, or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more the specified services; or] on going through the above said definition, I find that although the services of setting up of a new factory has been excluded from inclusive part of the definition and particularly excluded the service portion of execution of works contract and construction services which includes A construction execution of works construction building for civil construction or lying the foundation or making the structure for support of capital goods. It does not mean th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enough to cover the said services, the same being directly or indirectly or in any event in relation to the manufacture of the respondents' final product. 8. The land was taken on lease to construct the factory. The factory was constructed to manufacture the final product. The land and the factory were required directly and in any event indirectly in or in relation to the manufacture of the final product and for the clearance thereof up to the place of removal. But for the factory the final product could not have been manufactured and the factory needed to be constructed on land. The land and the factory are used by the manufacturer in any event indirectly in or in relation to the manufacture of the final product, namely, metal-sheets. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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