2015 (2) TMI 1235

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.... Shri Hemant Bajaj, Advocate, for the Respondent. ORDER Revenue is in appeal against the impugned order wherein learned Commissioner (Appeals) allowed input service credit to the respondent of service tax paid for commercial/industrial construction service. 2. The facts of the case are that the respondent is manufacturer of excisable goods and to set up their factory, they availed ....

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.... or, (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and (clearance of final products up to the place of removal), and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertise....