Cenvat credit for factory setup services stayed available under the broader manufacture-linked input service definition.

Cenvat credit remained available for services used in setting up a factory because the broader limb of the input service definition covered services used in or in relation to manufacture of final products. The omission of the words "setting up" from the definition did not, by itself, defeat eligibility where the credit was already sustained on the manufacture-linked wording. The prior finding that the disputed services fell within that wider expression was not displaced, so the entitlement to credit was maintained in favour of the assessee.

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Issues: Whether the disputed services used in setting up the factory were eligible for Cenvat credit despite omission of the words "setting up" from the definition of input service.

Analysis: The original adjudicating authority had already held that the services fell within the expression "used in or in relation to manufacture of final products" and that the deletion of the words "setting up" from the definition did not alter eligibility. The impugned order did not dislodge that finding and relied only on the omission of the words "setting up" from the definition of input service. Since the credit was sustained on the broader manufacture-linked limb of the definition, the entitlement to credit remained intact.

Conclusion: The appellant was entitled to Cenvat credit on the disputed services and the issue was decided in favour of the assessee.

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