2013 (4) TMI 219

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....Respondent. [Order]. -  On verification of the ER-1 returns filed by the assessee for the period from August 2007 to March 2008, it was found that appellant had taken credit on various services out of which they were not eligible for Cenvat Credit in respect of security services, telephone services, GTA, construction services, job work charges etc. and accordingly proceedings were initiated....

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....as constructed away from the existing premises. According to the definition of 'input service' as it existed during the relevant period, input service included service used in relation to setting up of a factory also. So long as the manufacturer has used the service for setting up of a factory, the credit is admissible. It was also submitted that subsequently the factory has been registered and th....

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....ices, the learned DR fairly admitted that this service is one of the services recognized as common service which when used by a manufacturer in respect of exempted goods as well as the dutiable goods credit can be taken. Therefore Cenvat credit of service tax paid on security service is held to be admissible and allowed. 4. As regards GTA service and telephone service, both sides agree that ....