2018 (1) TMI 821

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....notice. Since the matter lies in a narrow compass, the appeal is taken-up for disposal even in the absence of any representation. 3. Heard Ld DR and perused the records. 4. Ld DR for the Revenue submits that the appellant herein had availed Cenvat Credit of the Service Tax paid by the service providers i.e., Professional Service who had given the appellants for the service and charges for the expansion of production capacity of the existing plant. It is his submission that the said services were rendered during the Sept 2012 to March 2013 that the definition of Input Service under Rule 2(l) of the Cenvat Credit Rules 2004 has undergone changes wherein Service Tax paid for setting up of plant has been deleted from the definition and th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (i) used by a provider of taxable service for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to modernisation, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, i....