2014 (3) TMI 984

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....tax paid on input services as per the provisions of Cenvat Credit Rules. The period of dispute is from 2008-2009 to 2009-2010. During this period they availed the services of M/s. Interarch Building Products Pvt. Ltd., M/s. United Project Construction Ltd. and M/s. Shastri Consultants Pvt. Ltd. for setting up of their factory. They took Cenvat Credit of Rs. 2,41,30,321/- in respect of the services availed for setting up of the factory. The Department issued a Show Cause Notice, dated 17-6-2011 for recovery of the above mentioned amount of service tax along with interest thereon and also for imposition of penalty on them under Rule 15 of the Cenvat Credit Rules, 2004 on the ground that the various services used for setting up of the factory,....

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....nization, renovation, or repairs of a factory or premises of provider of output service or an office relating to such factory or premises, that word 'setting up' was omitted by Notification No. 3/2011/C.E. (N.T.), dated 1-3-2011 w.e.f. 1-4-2011, that since during the period of dispute the service of initial setting up of factory was specifically covered by the definition of 'input service', the services, in question, have to be treated as input service would be eligible for Cenvat Credit, that the Tribunal in the case of Bellsonica Auto Component India Pvt. Ltd. (Final Order No. 58639/2013-EX[DB], dated 28-11-2013) in respect of period prior to 1-4-2011, wherein an identical issue was involved, has held that services would used in relation ....

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....cts and [clearance of final products upto the place of removal] and includes services used in relation to setting up, modernization, renovation or repairs of factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal". It is only with effect from 1-4-2011 by amendment to the Rule 2(l) that words 'sett....