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TMI Blog2019 (10) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be said that they have setup a new factory. It is merely an expansion of the existing factory and therefore, even if the term setting up of factory is removed from the inclusion clause of definition of input service, it does not adversely affect the appellant to avail Cenvat credit on various services - Moreover, as per the amendment in Rule 2(l) of Cenvat Credit Rules, 2004 certain services were excluded from the definition of Input Service and only those services were not be eligible for Cenvat credit. The services in question in the present case, do not fall under the exclusion clause. For this reason, the appellant‟s claim for availment of Cenvat credit cannot be rejected - 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 ..... up of factory was removed from the inclusive clause of definition of input service under Rule 2(l) of Cenvat Credit Rules, 2004 with effect from 01.04.2011. He submits that firstly, the new furnace was setup in the existing factory which was in operation for many years and the entire manufacturing facility also existed including the two furnaces. This is the third furnace which was setup, it was nothing but expansion of the production faclity therefore, it does not fall under setting up of factory. Secondly, even if it is accepted that installation of furnace is a setup of factory, the services on which credit was availed, do not fall under the exclusive category which was brought into Rule 2(l) of Cenvat Credit Rules, 2004 with effect fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eiterates the findings of the impugned order. He submits that the Adjudicating Authority and the Ld. Commissioner (Appeals) held that appellant has setup a new plant which is setting up of a new factory, since the same is excluded from the definition of Input Service, the credit is not admissible after 01.04.2011. As regards the setting up of factory, he relied upon the judgment of Liugong Indian Pvt. Limited vs. CCE ST, Indore 2015 (38) STR 96 (Tri. Del.). 4. I have heard both the sides and perused the record. I find that there is no dispute that the appellant have an existing manufacturing factory wherein many other plants and machinery and two furnace were already setup and with the said existing facility, the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of Uni Abex Alloy Products (supra), this Tribunal has held that it is a settled law that CENVAT credit is available if the impugned services are used in or in relation to the manufacture of final products and if the nexus of such services with the manufacture is established. Further, I find that it has consistently been held by the Hon ble Supreme Court that the words in relation to manufacture have been used to widen and explain the scope, meaning and content of the definition and applying the same ratio, CENVAT credit of service tax paid on input services is admissible so far as input services have been used directly or in directly, in or in relation to the manufacture of final product even if the term selling up has been del ..... X X X X Extracts X X X X X X X X Extracts X X X X
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