2017 (8) TMI 1265

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....engaged in the manufacture of MS Barrel. For the purpose of making a temporary shed for the storage of goods they have received the service of erection, commission and installation on which they availed cenvat credit. The adjudicating authority has denied credit on the ground that the service of erection, commission and installation is not used in or in relation to the manufacture of final product....

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....f of the revenue reiterates the findings of the impugned order. 4. On careful consideration of the submission of both sides and an perusal of records, I find that there is no dispute in the fact that the service of erection, commission and installation received by the appellants is in respect of setting up of a temporary storage shed in the premises of the appellant's factory for storage of fin....

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....cing, recruitment 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;" 5. From the plain reading of the above definition, it can be seen that the services of setting up, modernization, renovation or repairs of a factory, premises of pro....