2011 (4) TMI 554

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....ant. Shri S.R. Meena, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar (President) (Oral)]. -  Heard the Advocate for the appellants and the DR for the respondent. This is an application for stay of the order passed by the adjudicating authority and confirmed by the lower appellate authority whereby the cenvat credit to the tune of  Rs. 13, 09,196/- is sought to ....

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....ucted by the contractor, the same being immovable property, the appellants are not entitled to avail the credit in relation to the alleged service tax paid by the contractor of the appellants. 3. Plain reading of the definition of the 'input service' under clause (b) thereof discloses that the same includes services used in relation to the setting up, modernization, renovation or repairs o....