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TMI Blog2024 (6) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 excluded category of services provided under Rule 2(l) ibid interalia, includes service portion in the execution of the works contract and construction services insofar as they are used for (a) construction or execution of works contract of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods . On consideration of the disputed services used/utilised by the appellants, it is found that such services were not falling under the exclusion cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 therein, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facture 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 factory is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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