2015 (5) TMI 498

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....dent : None ORDER Per: Ashok Jindal: Revenue is in appeal against the impugned order wherein the learned Commissioner (Appeals ) has allowed input service credit on construction service claimed by the respondents for construction of gas bank plate, construction of drive way, construction of paint shop, land/earth filling with compaction, fabrication work, digging of gutter and laying rainwater ....

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....aid order, Revenue is in appeal before me on the ground that services availed by the respondents have no nexus directly with the manufacturing activity. 2. Heard the leanred AR. Considered the submissions. 3. The only ground for filing the appeal is that services of construction services are not construction services as per Rule2(1) of Cenvat Credit Rules, 2004. The provisions of Rule 2(1) of CC....

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....it relating, share registry, and security, inward transportation of inputs or capital goods and outward transportation up to the place of removal:" 4. On going through the said provisions, I find that the inclusive part of the provisions of Rule 2(1) of CCR, 2004 provides for availment of cenvat credit for setting up, of modernization, renovation or repairs in the factory premises and all the ser....