2020 (1) TMI 1317

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..... sentative, for the Respondent. ORDER This appeal has been filed by M/s. Supreme Industries Ltd. against order of Commissioner (Appeals) setting aside the Order-in-Original passed by Assistant Commissioner, LTU (Mumbai). 2. Learned Counsel for the appellant pointed out that Revenue is seeking to deny the Cenvat credit on certain services used in setting up of factory during 17-10-2012 to 29 .....

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..... lding or a civil structure or a part thereof; or laying of foundation of making of structures, like fabrication, foundation work for support of capital goods only are excluded in the instant case. The Order in Original had specifically held that the Circular No. 964/07/2012-CX., dated 2-4-2012, clarified by Circular No. 966/09/2012-CX., dated 18-5-2012 related to boiler will also apply to all equi .....

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..... nd that the original adjudicating authority has clearly held that the services in dispute are covered by the expression used in or in relation to manufacture of final products and, therefore, even if the words 'setting up' are deleted from the definition of input services, it makes no difference. I also find that the impugned order does not dispute the finding of the Original Adjudicating Authorit .....

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