2016 (8) TMI 585

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....t ORDER The short issue involved in the matter is that whether the respondent is entitled to avail the cenvat credit on construction services for the period prior to 01.04.2011 or not. 2.  Heard the parties. 3.  Considering the fact that the respondent has availed service of construction of their factory premises and the same is entitled to avail cenvat credit as per Rule 2(l) of the....

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....itment 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. 4.  On examined the said definition, I find that the activity of construction is covered under setting up modernization, renovation and repairs of a factory premises. Admitted....