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TMI Blog2023 (1) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... DENT (BY SRI P. B. HARISH, ADVOCATE) JUDGMENT P.S. DINESH KUMAR J., This appeal by the Revenue directed against the final order of CESTAT (Customs, Excise & Service Tax Appellate Tribunal) dated November 9, 2021 (Annexure-A) has been filed to consider following questions of law: A. Whether the CESTAT was right in holding that the disputed input services were used for providing output services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he amendment dated April 1, 2011 submitted that: * assessee has not claimed any CENVAT credit towards "fresh construction"; * assessee is entitled for CENVAT credit on modernization, renovation or repairs of factory premises; * as per the definition in the amended Section, "input service" means any service used by a provider of taxable service for providing an output service. 4. Admittedly, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice * House Keeping services. 5. Learned Standing Counsel for the Revenue does not dispute that assessee is entitled for CENVAT credit in respect of the expenditure made on the above heads. 6. The only contention urged by Revenue in this appeal is that, assessee is not entitled for CENVAT credit on the construction while setting up of new project viz., New Technology Centre at Bengaluru locate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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