TaxTMI 
TaxTMI 
2013 (6) TMI 618
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....re manufacturer of auto parts, are eligible for Cenvat Credit of service tax paid on housekeeping services keeping he factory premises neat and clean and construction services for construction of certain office rooms in the factory premises. The original adjudicating authority being of the view that these two services are not eligible for Cenvat Credit vide Order in original dated 05-07-2010 denie....
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....construction services are concerned, the same were used for construction of certain office rooms in the factory premises of the appellant; that this service is specifically included in the definition of 'input service' 'input service' is defined in Rule 2 (1) of Cenvat Credit Rules, 2004 during the period of dispute i.e. 2006-2009, includes services used in relation to setting up, modernization, r....
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.... 5. We have carefully considered the submissions from both side and perused the record. 6. So far as "construction services" is concerned, the same undisputedly has been used for construction of office room in the factory premises. During the period of dispute, the definition of 'input service' means any service,- Used by a provider of taxable service for providing an output service, or use....
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....f the definition of 'input service', it is clear that the input service specifically covers the services used in relation to setting up, modernization, renovation or repairs of a factory, premises. Thus the construction service used for construction of office rooms of the appellant's factory was specifically covered by the definition of input service during the period in dispute. 7. As regards ....