2016 (2) TMI 821

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....r : Mr. G. Prabhakara Sastry, Consultant For the Respondent : Mr. Pakshi Rajan, AR ORDER PER: ARCHANA WADHWA The appellants have been denied the benefit of cenvat credit of service tax of Rs. 97,920/- (Rupees Ninety Seven Thousand Nine Hundred and Twenty only) in respect of the service tax paid as consultancy fees to M/s. NABARD for preparation of the draft project report for maize pro....

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....which the appellant was manufacturing sugar and molasses. The definition of "input services" includes the services used in relation to setting up of factory. The draft project report prepared by M/s. NABARD was in respect of individual setting up of part of the factory and as such can be held to be covered by the said definition. Further the said explanation used the expression that any activities....