2009 (1) TMI 161

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..... (sic) (agency) service for the transportation of iron, steel and cement used by them in the civil work of the new plant - definition of input service for the purpose Cenvat Credit Rules includes services used in relation to setting up, modernization, renovation or repairs of a factory and also the service tax paid on inner transportation of inputs or capital goods - respondents are eligible for cr .....

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..... a different class of service and therefore not admissible. The definition of input service for the purpose Cenvat Credit Rules includes services used in relation to setting up, modernization, renovation or repairs of a factory and also the service tax paid on inner transportation of inputs or capital goods. The learned advocate for respondents argued that the respondents are eligible. 3. The ser .....

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