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TMI Blog2024 (10) TMI 1396X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacture of final product and clearance of goods upto the place of removal are admissible input service. As regard the use of service, there is no dispute that those services were used in or in relation to the manufacture of the final product. As regard the contention of the revenue that setting up of factory has been removed from the inclusion clause, in our view the removal of from setting up of factory will not make any difference because the inclusive portion is not additional service but it is only clarificatory out of all the services covered in main clause. Therefore, even if it is removed from the inclusion clause so long it is used in or in relation to the manufacture of final product, all the services are admissible input servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unted to Rs. 1,92,11,923/-. The appellant has not availed credit on construction of building or of any civil structure. 1.3 The department had carried out EA-2000 audit of the appellant s record for the period October 2013 to March 2016 and SCN dated 15.06.2017 was issued to deny the credit on two grounds i.e. the expression Setting up has been deleted from the inclusive clause of the definition w.e.f. 01/04/2011 and since no goods were manufactured or removed prior to 24/11/2015, the impugned services do not qualify to be input service. 1.4 The Additional Commissioner vide OIO no. 13/ADJ/DEM/JC-VVP/17-18 dated 22.12.2017 Confirm the demand of Rs. 1,78,92,866/- by denying the cenvat credit and also imposed equivalent penalty under Rule 15(2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BAD PIRAMAL GLASS LIMITED 2019 (10) TMI 1032 - CESTAT AHMEDABAD PEPSICO INDIA HOLDINGS (PVT.) LTD 2021 (7) TMI 1094 - CESTAT HYDERABAD PHALNAX LABS PVT. LTD. VERSUS CCT, VISAKHAPATNAM GST - 2018 (11) TMI 68 - CESTAT HYDERABAD 3. Shri Rajesh K Agarwal, Learned Superintendent (AR) appearing on behalf of the revenue, reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both the sides and perused the records. We find that the Cenvat credit on various services were denied by the lower authority on the ground that these services are related to the setting up of factory which was excluded from the inclusion clause of the definition. For ease of reference the definition of input service during the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n clause all the services which are used in or in relation to the manufacture of final product and clearance of goods upto the place of removal are admissible input service. As regard the use of service we are of the view that there is no dispute that those services were used in or in relation to the manufacture of the final product. As regard the contention of the revenue that setting up of factory has been removed from the inclusion clause, in our view the removal of from setting up of factory will not make any difference because the inclusive portion is not additional service but it is only clarificatory out of all the services covered in main clause. Therefore, even if it is removed from the inclusion clause so long it is used in or in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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