2011 (3) TMI 775

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....te, for the Appellant. Shri S.K. Bhaskar, SDR, for the Respondent. [Order]. - In this case, the Applicant had availed credit on service tax paid on construction services for constructing a coal shed in their factory for manufacturing sponge iron. The learned Counsel states that definition of "input service" specifically covers service used in relation to setting up and repair of factory, as may....

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....this case is with reference to definition of 'input service.' These are differently defined in Cenvat Credit Rules, 2004. When the definition specifically includes 'services relating to setting up of factory, credit on such services cannot be denied prima facie based on the argument that factory is an immovable property. The argument that a shed for storing inputs has no nexus with manufacture of ....