2014 (2) TMI 1187

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....ndent. ORDER This appeal is directed against OIA No. SA/39/VAPI/2011, dated 10-5-2011. 2. Heard both sides. 3. Filtering out unnecessary details, the issue involved in this case is regarding eligibility to avail Cenvat credit of the Service Tax paid on construction services rendered for fabrication/erection and labour charges of temporary storage shed for cement, steel and other cons....

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....tly. I find that the definition of "input services" as mentioned in Rule 2(l) of the Cenvat Credit Rules, 2004 reads as under : "Input Service means : i.        Any service used by a provider of taxable service for providing an output service; or ii.       Any service used by the manufacturer, whether directly or indirectly, in or....