2015 (10) TMI 1316

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.... : Shri Devender Singh, AR For the Respondent : None ORDER Per: Ashok Jindal: Revenue is in appeal against the impugned order the wherein learned Commissioner (Appeals) allowed the input service credit on civil construction services after examining the definition of "input service" as per Rule 2(1) of CCR, 2004 that these civil construction relate to construction of factory shed in the....

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.... the definition of input service as defined under Rule 2(1) of CCR,2004 and the construction of factory shed, confirmed the demand against the respondents by denying the Cenvat credit along with interest and also imposed penalty. The said order was challenged before the learned Commissioner (Appeals) by the respondents who perused the facts and allowed the Cenvat credit against that order. Revenue....

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....ry, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to 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 relating, share registry, and security....