2014 (5) TMI 214

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..... Jagdev, SDR, for the Respondent. ORDER The Appellants are manufacturers of auto parts and are paying Central Excise duty. They availed benefit of Cenvat Credit Rules, 2004. During the period 2005-2006 to 2007-2008 they had availed Cenvat credit for Service Tax paid on construction service and housekeeping service. They filed returns showing such credit taken and utilized. However, on 3-2-2....

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.... services in relation to setting up modernization, renovation or repair of a factory and he submits that construction service has been used only within the premises of the factory for renovation of the factory. In the case of housekeeping services, he submits that the service was used within the factory premises for maintenance, cleanliness, upkeeping and oiling/lubricating of the D.G. sets, machi....

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....4. I have considered arguments on both sides. Prima facie, the argument that renovation of factory has no nexus with the final product is not acceptable especially in view of the fact that such service is included in the definition of "input services" given in Cenvat Credit Rules. The word 'maintenance' is not specially mentioned in the definition of "input services" but prima facie maintenan....