2014 (3) TMI 876

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....ured for supply to Maruti Udyog Ltd. for use in the manufacture of automobiles. The period of dispute in this case is from 2007-2008 to 2009-2010. The appellant for setting up factory for manufacture of auto components had taken land on rent on which they had set up their factory. In respect of land rented by them, the land owner had paid service tax. The appellant for setting up of the factory has also availed the service of erection, installation and commissioning in respect of which the service providers had paid the service tax. The appellant availed the Cenvat credit of the service tax paid by the service providers on the rent for the land and on the charges for erection, installation, and commissioning service. The total Cenvat credit....

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....'input service' during the period of dispute, that the Tribunal in the case of NTF (India) Pvt. Ltd. vs. CCE, Delhi - III reported in 2013 (30) S.T.R. 575 (Tri. - Del.) has held that construction of office rooms in the factory premises is covered by the definition of input service as it relates to setting up of the factory premises, that same view has been taken by the Tribunal in the case of CCE, Pune vs. Raymond Zambaiti Pvt. Ltd. reported in 2012 (278) E.L.T. 535 (Tri. - Mumbai), wherein the Tribunal held that construction of compound wall of the factory is covered by the definition of input service, that the services, in question, have to be treated as used in or in relation to manufacture of final product and nor merely for bri....