2013 (11) TMI 959

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....facturer of Fly wheel, Ring gear & Engine Components, chargeable to Central Excise duty under Chaper Heading 84 & 87 of Central Excise Tariff. The period of dispute is 2006-2007 & 2007-2008. During this period the appellant availed Construction services in connection with setting up of the factory and took Cenvat Credit of Rs. 8,02,244/- of the service tax paid on construction service availed for ....

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....of the Additional Commissioner was upheld vide order-in-appeal dt. 28.02.11 against which this appeal has been filed. 2. When this matter was called none appeared for the appellant though a notice for hearing had been sent in advance. In view of this, so far as, the appellant are concerned in term of Rule 2 of the CESTAT Procedural Rules, 1982, the matter is being decided by ex-parte. 3. Hea....

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....providing an output service, or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final product and clearance of final product upto the place of removal]; and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office attached to such factory or prem....

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....red by the definition of 'input service' under Rule 2(l) of Cenvat Credit Rules. On perusal of Board's Circular dt. 04.01.08, it will be seen that the Board's clarification is with regard to availing the construction service or commercial or industrial construction service in respect of immovable property which had been rented out and the clarification appear to be on the point as to whether for p....