2015 (10) TMI 1577

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.... Respondent : Shri Victor Das, Advocate 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 availed by the respondent for setting up of their factory. Revenue is relying on CBEC circular No. 19./1/2008 ST dated 4.1.08 to say that such construction service has resulted in im....

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....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, inward transportation of inputs or capital goods and outward transportation up to the place of removal." 3. On going through the above said provisions, it is clear th....