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TMI Blog2024 (3) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... aid on the civil work and on lease rentals was admissible once the land which was taken on lease to construct the factory was being used by the manufacturer even indirectly by the manufacturer of the final products namely metal sheets and the benefit could not be denied - the findings of the Tribunal denying the said benefit had been set aside in the said case, which would be directly applicable to the present case, which was also for the period from 2007 to 2010. It was also noticed the amendment made in the year 2011 to Rule 2(l) of the 2004 Rules went on to show that services were excluded from the definition of input service thereafter and if the services were not covered by the said rule, it would not have been necessary to introduce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein the appeal filed by the assessee was allowed. Vide the said order, the Tribunal granted the benefit of Cenvat credit on Air Travel Agent Service, Catering Service, CHA Service (Export), Courier Service, Event Management Service, Group Term Insurance Service, Hotel Service, Rent a Cab/Car Service, Repair and Maintenance Service (Car), Tour and Travel Service and Construction Service, which had been denied by the authorities below. 2. The reasoning which weighed with the Tribunal was that the judgment in Commissioner of Central Excise Vs. Ultratech Cement Ltd., 2010 (260) ELT 369 (Bombay ) had held that if any service is availed by the assessee in the course of their business of manufacturing, the entitlement would be there to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the issue had been gone into in detail and in similar circumstances a factory had been constructed for manufacturing of the final products, namely, metal sheets. He, accordingly, contended that the means part is to be kept in mind, while referring to Rule 2 (l) of the Cenvat Credit Rules, 2004 (for short 2004 Rules ). Counsel has also placed reliance upon the judgment of Commissioner of Central Excise Vs. Maruti Suzuki India Ltd., 2017 (49) STR 261 , another Division Bench judgment of this Court. The issue in the said case regarding Cenvat credit was on account of service tax paid on Mandap Keeping Service and Rent a Cab Services was subject matter of consideration, wherein principles laid down in Ultratech Cement Ltd. (supra) had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cturer in India and in collaboration with its Japanese parent company is engaged in the distribution and sale and supply of the vehicles and construction had been raised by the respondent-company, which is inextricably linked with the present company, on the basis of which they want to take benefit of Cenvat credit was sought to be denied on the ground that the same was not used directly or indirectly by the manufacturer of the final products as industrial construction service or works contract service. It is, accordingly, the case of the revenue that construction service is not a result of input service which was used for immovable property directly or indirectly in relation to the final products. 8. In Bellsonica Auto Components (sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not available to them. Commercial or industrial construction service or works contract service is an input service for immovable property which is neither subjected to central excise duty nor to service tax. In this regard, the Commissioner referred to a CBEC Circular dated 04.01.2008. The Commissioner also held that the service tax paid on lease rentals is not covered under the input service as the same is not remotely connected to the manufacturing activity and that the nexus thereof with the manufacture of the final product is farfetched as the same is not used directly or indirectly in or in relation to the final product i.e. metal-sheet. 7. We are entirely in agreement with Mr. Amrinder Singh s submission on behalf of the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to setting up of a factory. Mr. Amrinder Singh rightly contended that it was not the appellant s case that the services were not used for the setting up of the factory. The doubt in this regard is set at rest by the second part of Section 2(l)(ii) which includes within the ambit of the words input service the setting up of a factory and the premises of the provider of the output service. The inclusive definition, therefore, puts the matter, at least so far as the payment for services rendered by the civil contractor for setting up the factory is concerned, beyond doubt. As the plain language of Section 2(l)(ii) indicates, the services mentioned therein are only illustrative. The words includes services establish the same. It can hardl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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