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TMI Blog2024 (6) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... pute has been adequately dealt with by the Co-ordinate Bench of This Tribunal in the case of PEPSICO INDIA HOLDINGS (PVT.) LTD. VERSUS COMMISSIONER OF CENTRAL TAX, TIRUPATI [ 2021 (7) TMI 1094 - CESTAT HYDERABAD] where it was held that ' Without setting up the factory, there cannot be any manufacture. Services used in setting up the factory are, therefore, unambiguously covered as input services under Rule 2 (l) (ii) of the CENVAT Credit Rules, 2004 as they stood during the relevant period (post 1.4.2011). The mere fact that it is again not mentioned in the inclusive part of the definition makes no difference. Once it is covered in the main part of the definition of input service, unless it is specifically excluded under the exclusion p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e factory was specifically excluded in such amended definition. 2. Heard both sides and perused the case records. 3. The definition of input service, prior to its amendment w.e.f. 01.04.2011 provided the phrase used in relation to setting up, modernization, renovation or repairs of a factory in the inclusive part contained therein. The said definition was amended vide Notification No.3/2011 dated 01.03.2011 (w.e.f. 01.04.2011). The effect of such amendment was that the phrase setting up of the factory was replaced with the phrase used in relation to modernization, renovation or repairs of a factory . The other amendment brought into the definition clause of input service was that certain excluded category of services were incorporated there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of manufacture under section 2(f) of the Central Excise Act. Any service which is used not only in manufacture but also in relation to manufacture will also qualify as input service. The scope of input service is further enlarged with the expression whether directly or indirectly used in the definition of input service. Thus, there are: a) Actual manufacture; b) Processes incidental or ancillary to manufacture which are also manufacture; c) Activities directly in relation to manufacture (i.e., in relation to a and b above); d) Activities indirectly in relation to manufacture (i.e., in relation to a and b above); 22. All four of the above qualify as input service as per Rule 2(l) (ii) as applicable post 1.4.2011. Although setting up the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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